Pre-deposit condition for statutory appeal: full statutory deposit may be required before the appellate forum hears the matter.

Where a statute makes deposit of a specified percentage of disputed tax a condition for entertainment of an appeal, the appellate authority may insist on compliance with the full pre-deposit before the appeal is heard. Here, 10% of the disputed tax was required for the statutory appeal under the Rajasthan Sales Tax Act, and only 5% had been deposited earlier. The Court directed deposit of the remaining 5% within three months, after which the pending appeal was to be decided expeditiously. The parties' substantive contentions were left open.

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Issues: Whether, for entertainment of the statutory appeal under Section 84(3) of the Rajasthan Sales Tax Act, 1994, the appellant was required to deposit the balance pre-deposit so that the appeal could be heard by the appellate authority.

Analysis: The statutory scheme required deposit of 10% of the disputed tax for the appeal to be entertained. As 5% had already been deposited pursuant to the interim order, the Court directed deposit of the remaining 5% within three months. On such deposit, the appellate authority was directed to dispose of the pending appeal within two months, keeping in view the long pendency of the matter.

Conclusion: The appellant was required to make the balance 5% deposit, and upon compliance the appellate authority was to decide the pending appeal expeditiously.

Final Conclusion: The civil appeal was disposed of with directions securing compliance with the pre-deposit condition and expeditious adjudication of the statutory appeal, while leaving the parties' contentions open.

Ratio Decidendi: Where a statute makes deposit of a specified percentage of disputed tax a condition for entertainment of an appeal, the appellate forum may insist upon compliance with the full statutory pre-deposit before the appeal is heard.

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