Pre-deposit compliance requirement justifies dismissal of an appeal when the appellant fails to meet the lawful condition.

An appeal may be dismissed where the appellant fails to comply with a lawful pre-deposit condition imposed for hearing the appeal. The text notes that the appellant was directed to deposit money as a condition precedent for waiver of pre-deposit, did not comply, and the appellate authority dismissed the appeal under the statutory pre-deposit requirement. No procedural irregularity or error was shown to justify interference, and the challenge therefore failed.

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Issues: Whether the appeal was liable to be dismissed for failure to comply with the pre-deposit condition imposed for hearing the appeal.

Analysis: The appellant had been directed to deposit Rs. 10 lakhs as a condition precedent for waiver of pre-deposit, but did not comply with that direction. The appellate authority therefore dismissed the appeal under the statutory pre-deposit requirement. The order showed no procedural irregularity or error warranting interference.

Conclusion: The dismissal of the appeal for non-compliance with the pre-deposit condition was upheld and the challenge failed.

Ratio Decidendi: An appeal may be dismissed where the appellant fails to comply with a lawful pre-deposit condition imposed under the governing statute.

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