Mandatory pre-deposit for tax appeal upheld, with limited time granted to comply before the appeal can proceed on merits.

A statutory pre-deposit of 25% of the additional tax demand was treated as a mandatory condition for maintaining the appeal, because the earlier approach allowing waiver on merit and hardship had been overruled. The appellate remedy therefore remained available only upon deposit of the stipulated amount. As counsel sought time to comply and the respondents raised no objection, limited time was granted for deposit so the appeal could be entertained and decided on merits.

---

---

Issues: Whether the statutory pre-deposit of 25% of the additional tax demand was mandatory for maintaining the appeal, and whether the appellant could be granted time to comply with that condition.

Analysis: The earlier view permitting waiver of pre-deposit on considerations of merit and hardship had been overruled by the Supreme Court. In consequence, the appellate remedy under the taxing statute remained available only upon deposit of the stipulated 25% of the additional demand. Since counsel for the appellant sought time to make the deposit and the respondents raised no objection, limited time for compliance was granted.

Conclusion: The pre-deposit requirement was held to be mandatory, and the appellant was given time to deposit the required amount so that the appeal could be entertained and decided on merits.

Final Conclusion: The appeal was disposed of by preserving the appellant's right to pursue the statutory appeal upon timely compliance with the mandatory pre-deposit condition.

Ratio Decidendi: Where the statute makes pre-deposit a condition for maintaining an appeal, the appellate forum cannot dispense with that requirement on equitable considerations once the contrary view stands overruled.

---