Court dismisses challenge to pre-deposit requirement for Tax Appeal due to inability to meet conditions, grants extension for compliance.

The Court dismissed the challenge to the pre-deposit requirement for the Tax Appeal due to the petitioners' inability to meet the condition, exacerbated by the attachment of their property by the Excise Department. Efforts to sell the property to fulfill the requirement were thwarted by the attachment. The Court granted an extension for compliance, permitting the petitioners to revisit the issue if they secure a buyer within the extended period. Compliance with the pre-deposit condition within the extended timeframe would enable the petitioners to proceed with their Tax Appeal.

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Issues involved: Challenge to pre-deposit requirement for Tax Appeal, inability to sell property due to attachment by Excise Department.

Issue 1: Challenge to pre-deposit requirement for Tax Appeal
The petitioners challenged the pre-deposit requirement for their Tax Appeal, which was dismissed by the Tribunal due to their inability to satisfy the requirement. The petitioner had previously filed a Special Civil Application challenging the pre-deposit condition, which was disposed of without altering the requirement but granting time until a specified date to comply. The petitioners were unable to sell their immovable property due to an attachment by the Excise Department, hindering their ability to make the pre-deposit. The Court explored the possibility of allowing the sale of the property for this purpose, but the petitioners were unable to find a buyer due to the attachment.

Issue 2: Inability to sell property due to attachment by Excise Department
The petitioners' factory premises were under attachment by the Excise Department, preventing them from disposing of the property to meet the pre-deposit requirement. Despite efforts to find a buyer, the petitioners were unsuccessful due to the attachment. Consequently, the Court extended the time for satisfying the pre-deposit requirement until a specified date, allowing the petitioners to approach the Court again if they find a buyer within the extended period. The Court disposed of the petition with these directions, providing the petitioners with an opportunity to comply with the pre-deposit requirement and proceed with their Tax Appeal if the amount is deposited within the extended timeframe.

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