Pre-deposit compliance delay was condoned, allowing the appeals to proceed on merits after belated payment.

Delay in complying with a Tribunal-imposed pre-deposit condition was excused because the amount was ultimately deposited in two instalments while the party was pursuing appellate remedies. The earlier pre-deposit direction remained undisturbed, but the belated compliance was accepted as sufficient to permit the appeals to be heard on merits. The High Court therefore condoned the delay and directed the Tribunal to take up the appeals and proceed in accordance with law.

---

---

Issues: Whether the delay in complying with the pre-deposit condition imposed by the Tribunal should be condoned and the appeals permitted to be heard on merits.

Analysis: The petitioner had deposited the pre-deposit amount in two instalments after the time granted by the Tribunal. The delay occurred while the petitioner was pursuing appellate remedies, and the Court treated that circumstance as sufficient to excuse the belated compliance. The earlier order requiring pre-deposit was not disturbed in principle, but the subsequent compliance was accepted so that the matters could proceed.

Conclusion: The delay in making the pre-deposit was condoned and the Tribunal was directed to take up the appeals on merits and proceed in accordance with law.

---