Mandatory pre-deposit bars tax appeals unless the statutory deposit is made, with no waiver beyond express relaxation

The amended pre-deposit rule makes deposit of the prescribed percentage a condition precedent for entertaining a tax appeal. Once the statute uses mandatory language, neither the Tribunal nor the Commissioner (Appeals) can waive or reduce the deposit beyond the limited relaxation the provision itself allows, and no authority can act contrary to the clear statutory command. As a result, an appeal filed without proof of compliance with the pre-deposit requirement is not maintainable and cannot be entertained without the mandatory deposit.

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Issues: Whether an appeal under the tax statute could be entertained without compliance with the mandatory pre-deposit requirement, and whether the Tribunal had any power to waive such deposit after the statutory amendment.

Analysis: The amended pre-deposit provision uses peremptory language and makes deposit of the prescribed percentage a condition precedent for entertaining the appeal. After the amendment, neither the Tribunal nor the Commissioner (Appeals) has discretion to waive or reduce the statutory deposit beyond what the provision itself permits. The requirement is mandatory and courts cannot direct an authority to act contrary to an unambiguous statutory command. The appeal was therefore not maintainable without proof of compliance with the pre-deposit requirement.

Conclusion: The appeal could not be entertained without making the mandatory pre-deposit, and no waiver was permissible. The issue is decided against the appellant.

Ratio Decidendi: Where the statute makes pre-deposit a condition precedent for entertaining an appeal, the appellate authority has no power to waive that requirement beyond the limited relaxation expressly provided by the statute.

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