Statutory pre-deposit requirement under Odisha Entry Tax Act cannot be diluted by substituting a lower deposit for appeal entertainment.

Section 16(4) of the Odisha Entry Tax Act, 1999 requires full payment of admitted tax and pre-deposit of 20% of the disputed tax, interest, or both as a condition precedent for entertaining an appeal. The provision was treated as clear and unambiguous, so the court declined to read it down or permit a lower 10% deposit. The requested relaxation was rejected, and compliance with the statutory pre-deposit requirement was held necessary before the appellate authority could consider the appeal in accordance with law.

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Issues: Whether the appeal could be entertained on deposit of 10% of the disputed tax demand instead of the statutory requirement of 20% under the Odisha Entry Tax Act, 1999.

Analysis: Section 16(4) of the Odisha Entry Tax Act, 1999 makes production of satisfactory proof of payment of admitted tax in full and 20% of the tax or interest or both in dispute a condition precedent for entertainment of the appeal. The statutory language was treated as clear and unambiguous, leaving no scope for the Court to rewrite the provision or substitute a lower percentage. Since the legislative mandate required deposit of 20%, a request to permit deposit of only 10% was found to be inconsistent with the statute.

Conclusion: The request to permit deposit of 10% was rejected, and the petitioner was required to deposit 20% of the disputed tax or interest or both for the appeal to be entertained.

Final Conclusion: The writ petition was disposed of with a direction that compliance with the statutory pre-deposit requirement would enable the appellate authority to consider the appeal in accordance with law.

Ratio Decidendi: Where a statute makes a specified pre-deposit a condition precedent for entertaining an appeal, the court cannot dilute or vary that mandate by substituting a lower deposit amount.

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