Prior deposit and suspension of appellate order: Revenue failed to justify interim relief, and the suspension request was rejected.

Prior deposit is ordinarily relevant where the appellant is not the Government, and financial hardship is not a material consideration when Revenue seeks relief. The Tribunal also recognised an inherent power to suspend an appellate order where circumstances justify it, but found no jeopardy to the disputed amount and no sufficient basis to grant suspension. The application to suspend the Collector (Appeals) order pending the revenue appeal was rejected, and the connected miscellaneous application became infructuous.

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Issues: Whether the Tribunal should suspend the operation of the Collector (Appeals) order pending the revenue appeal and whether prior deposit was required in such circumstances.

Analysis: The Tribunal held that prior deposit is ordinarily a matter arising when the appellant is not the Government and that financial hardship is not a relevant consideration when the appellant is Revenue. It further noted that it had inherent powers to suspend an appellate order where circumstances warranted, but found no jeopardy to the disputed amount and no sufficient basis to grant suspension.

Outcome: The application for suspension of the Collector (Appeals) order pending appeal was rejected, and the connected miscellaneous application became infructuous.

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