Pre-deposit waiver limited by prima facie view and financial hardship findings, with partial deposit ordered pending final hearing.

In a waiver of pre-deposit application, the tribunal held that a complete waiver was not justified on the materials before it. It considered the plea that the penal provision had been omitted and the objection that no financial hardship was shown, but without entering the merits it took a prima facie view that some deposit was necessary. Partial waiver was therefore granted, and the appellant was directed to deposit 50% of the penalty amount within eight weeks.

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Issues: Whether, in the application for waiver of pre-deposit, the appellant was required to make any deposit pending final hearing, and whether the plea based on omission of the penal provision justified complete waiver.

Analysis: The Tribunal considered the rival submissions on waiver of pre-deposit, including the contention that the penal provision had been omitted and that no further action could be taken under it, as well as the objection that no financial hardship was made out. Without entering into the merits, the Tribunal took a prima facie view that some deposit was warranted and fixed the amount at 50% of the penalty imposed.

Conclusion: The appellant was granted only a partial waiver and directed to deposit 50% of the penalty amount within eight weeks.

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