Pre-deposit threshold for stay reduced to align with revised revenue notification and modified stay relief.

The pre-deposit condition for keeping the first appellate order stayed was aligned with later revenue notifications that reduced the deposit threshold. The petitioner sought application of the revised requirement in the State revenue context, and the court accepted that the stay condition should match the updated framework. Deposit was therefore directed at 10% of the remaining disputed tax, and the modified stay-related relief was granted.

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Issues: Whether the pre-deposit required for stay of the impugned first appellate order should be reduced to 10% of the disputed tax in view of the subsequent notification issued by the revenue authorities.

Analysis: The writ petition concerned the deposit condition to keep the impugned appellate order stayed pending the appeal, the Tribunal not yet having been constituted. The petitioner relied on the later revenue notifications which reduced the deposit requirement from 20% to 10% of the remaining disputed tax, and sought corresponding application of that revised requirement in the State revenue context.

Conclusion: The reduced pre-deposit requirement was accepted and the deposit was directed to be made at 10% of the remaining disputed tax for the impugned order to remain stayed.

Final Conclusion: The petitioner obtained the modified stay-related deposit relief and the writ petition was disposed of accordingly.

Ratio Decidendi: Where the revenue framework is correspondingly modified to reduce the pre-deposit threshold, the stay condition should be aligned with the revised requirement.

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