Mandatory pre-deposit compliance restores dismissed appeal; tribunal must verify deposit and hear the matter on merits.

An appeal dismissed for non-compliance with the mandatory pre-deposit condition was directed to be restored upon deposit of 20% of the penalty within eight weeks. The appellate tribunal was instructed to verify compliance and then hear the appeal on merits in accordance with law, making restoration conditional on timely payment of the stipulated amount.

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Issues: Whether the appeal dismissed for failure to comply with the mandatory pre-deposit requirement should be restored on deposit of the stipulated amount.

Outcome: The appeal was directed to stand restored if the appellant deposited 20% of the penalty within eight weeks, and the appellate tribunal was directed to verify compliance and hear the appeal on merits in accordance with law.

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