Pre-deposit dispensed with where departmental attachment already secured revenue and satisfied the stay condition.

A pre-deposit condition imposed to protect Government revenue was dispensed with because the department had already attached the applicant's property and revenue to roughly the same extent was secured. The attachment was treated as substantially fulfilling the purpose of the stay order, and the attached property could be sold to recover the secured amount. The stay order was therefore modified in favour of the applicant.

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Issues: Whether the pre-deposit directed in the stay order should be dispensed with in view of the departmental attachment securing revenue.

Analysis: The pre-deposit condition was imposed to safeguard Government revenue. Since the department had already attached property of the applicant and revenue to approximately the same extent stood secured, the purpose underlying the stay order was substantially achieved. The attached property could be disposed of to realise the secured amount.

Conclusion: The pre-deposit requirement was dispensed with and the stay order was modified in favour of the applicant.

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