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Issues: Whether the pre-deposit condition imposed by the Tribunal should be modified by directing deposit of 15% of the tax demand instead of 20% of the total demand.
Analysis: The petitions involved identical questions and were heard together. The Court noted that in the assessee's subsequent assessment years, the appellate authority had already permitted pre-deposit at 15% of the tax amount, and there was no challenge to that approach. The matters for the earlier years had remained pending for a long time, and the Court considered it appropriate, without entering into the merits of the assessment disputes, to align the pre-deposit requirement with the later-year orders and quantify it with reference to the tax demand rather than the total demand raised by the assessing officer.
Conclusion: The pre-deposit condition was modified in favour of the assessee, and the Tribunal's order directing 20% pre-deposit was set aside in favour of a 15% pre-deposit of the tax demand.
Ratio Decidendi: Where similarly placed proceedings for later assessment years had already been permitted to proceed on a reduced pre-deposit of the tax amount, the Court may, in the exercise of writ jurisdiction and without examining the merits, modify an onerous pre-deposit condition to maintain parity and ensure effective adjudication.
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