Condonation of minimal pre-deposit delay lets appeal proceed on merits when no prejudice or intent to delay is shown.

A minimal delay in making the statutory pre-deposit under the Madhya Pradesh VAT Act was condoned where the amount was deposited only one day after the extended time, the delay was not shown to be intentional or for ulterior purpose, and no prejudice to either side was demonstrated. The HC held that the pre-deposit condition had been substantially complied with and that the appeal should not fail on a technical objection. The order dismissing the appeal on maintainability was set aside, and the appeal was directed to be heard and decided on merits in accordance with law.

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Issues: Whether the one-day delay in making the pre-deposit required under Section 46(6) of the Madhya Pradesh VAT Act, 2002 should be condoned and the appeal directed to be heard on merits.

Analysis: The statutory condition of pre-deposit stood complied with, though the amount was deposited one day after expiry of the extended time granted by the Court. The record did not indicate that the delay was intentional or actuated by any ulterior purpose. In the totality of the facts and circumstances, no prejudice would be caused to either side if the appeal was examined on merits.

Conclusion: The one-day delay in making the pre-deposit was condoned, the impugned order dismissing the appeal on maintainability was set aside, and the appeal was directed to be decided on merits in accordance with law.

Ratio Decidendi: Where a statutory pre-deposit is made with only a minimal, unintentional delay and no prejudice is shown, the delay may be condoned so that the appeal is decided on merits rather than defeated on a technical objection.

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