Appeals dismissed for pre-deposit default may be restored on strict compliance with the directed deposit and costs.

Restoration of appeals dismissed for non-compliance with a pre-deposit direction was treated as permissible where the appellant was willing to comply with the monetary conditions. The Tribunal held that revival could be granted in the interests of justice, but only on strict adherence to the directed pre-deposit and costs within the stipulated time. Failure to comply would defeat the restoration request. On compliance, the earlier dismissal would be set aside and the appeals restored.

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Issues: Whether the appeals dismissed for non-compliance with the pre-deposit direction should be restored on payment of the directed deposit and costs.

Analysis: The application for restoration was considered in the light of the earlier dismissal under the pre-deposit regime and the present willingness of the appellant to comply. The Tribunal found that, in the interests of justice, the matter could be revived subject to strict compliance with the monetary conditions imposed. The reasoning proceeded on the basis that restoration was permissible upon fulfillment of the directed pre-deposit and costs, and that failure to comply would result in dismissal of the restoration request.

Conclusion: The restoration application was allowed subject to payment of cost of Rs. 25,000 and pre-deposit of Rs. 30,00,000 within the stipulated time, and upon such compliance the earlier dismissal stood liable to be set aside and the appeals restored.

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