Pre-deposit conditions may be relaxed for financial hardship, preserving the appellant's opportunity to seek merits hearing.

A pre-deposit condition for a statutory appeal may be moderated where the appellant shows financial hardship. The Court took note of the appellant's weak financial position, including its claim of sickness and winding up, and reduced the earlier deposit requirement to a lesser amount within a fixed time. On compliance, the appellate authority was directed to hear the appeal on merits, thereby preserving access to substantive adjudication despite financial difficulty.

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Issues: Whether the pre-deposit condition for hearing the statutory appeal should be modified in view of the appellant's financial hardship.

Analysis: The appellant sought relaxation of the earlier direction requiring deposit of the additional demand, contending that it was sick and under winding up. Taking note of the weak financial position and the request for an opportunity to pursue the appeal on merits, the Court modified the earlier condition and required a lesser deposit to be made within a fixed time. It was also directed that, upon compliance, the appellate authority would hear the appeal on merits.

Conclusion: The pre-deposit requirement was reduced and the appellant was granted an opportunity to have the appeal heard on merits upon compliance.

Ratio Decidendi: A pre-deposit condition for hearing a statutory appeal may be suitably moderated where financial hardship is shown, so as to preserve the right to an adjudication on merits.

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