Belated compliance with pre-deposit order can justify restoration of an appeal after dismissal

Where an appeal is dismissed for non-compliance with a pre-deposit direction, subsequent payment of the directed amount can justify restoration of the appeal. The Tribunal applied the principle that belated compliance with the stay order's deposit requirement removes the basis for dismissal, and the matter should be heard on merits. The dismissal order was set aside and the appeal was restored for regular hearing.

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Issues: Whether an appeal dismissed for failure to comply with a pre-deposit order could be restored after the amount directed had been deposited belatedly.

Analysis: The pre-deposit directed by the stay order was subsequently paid, and the Tribunal followed the principle that once the required deposit is made, though after dismissal of the appeal, restoration of the appeal is warranted.

Conclusion: The dismissal order was set aside and the appeal was restored for regular hearing; the restoration application was allowed.

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