Pre-deposit default in appeal did not bar merits hearing after later compliance and restoration of the appeal.

A pre-deposit condition was imposed for the appeal, but the required amount was later made good before final hearing. Considering the appellant's default, the age of the person in charge, closure of the business, and the additional deposit made during hearing, the Delhi HC held that the appeal should be heard on merits. The dismissal for non-deposit of the full pre-deposit amount was not sustained, and the appeal was restored for decision on merits.

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Issues: Whether the Appellate Tribunal was justified in dismissing the appeal for failure to deposit the full pre-deposit amount.

Analysis: The appeal had been subjected to a pre-deposit condition, and the amount was eventually made up before the matter was finally heard. In view of the appellant's default, the old age of the person in charge, the business having been closed, and the further deposit made during the hearing, the Court found it appropriate to permit the appeal to be heard on merits. The question was answered in favour of the appellant.

Conclusion: The dismissal of the appeal for non-deposit of the entire amount was not sustained, and the appeal was restored for decision on merits.

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