Pre-deposit and admitted dues satisfied: bank account attachment cannot continue, and appeal must be heard on merits.

After the pre-deposit had been made and the admitted dues for the relevant assessment years were paid, continued attachment or blocking of the bank accounts was held to be unjustified. The authority could not insist on any further deposit in those circumstances, and the appeal was to proceed on merits. The bank accounts were directed not to remain attached or blocked, and the Appellate Authority was required to decide the appeal expeditiously on merits.

---

---

Issues: Whether, after deposit of the pre-deposit amount and payment of the admitted dues for the relevant assessment years, the Appellate Authority could be directed to decide the appeal on merits and the bank accounts could continue to remain attached or blocked.

Analysis: The petitioner had already deposited the required pre-deposit and had also paid the full amount for some assessment years. In these circumstances, the continuation of attachment of bank accounts was not justified, and the suggested exercise of power to insist upon further deposit did not arise. The proper course was for the appellate proceedings to be carried forward on merits.

Conclusion: The issue was answered in favour of the petitioner. The bank accounts were not to remain attached or blocked, and the Appellate Authority was directed to decide the appeal on merits expeditiously.

---