Pre-deposit compliance can require the appellate authority to entertain a filed statutory appeal and decide it on merits promptly.

Where a statutory appeal has already been filed and the required pre-deposit has been made, the appellate authority may be directed to entertain the appeal and decide it on merits. The Court treated the completed deposit as satisfying the procedural prerequisite and issued an administrative direction to consider the appeal within a fixed time. The practical effect was to secure consideration of the statutory appeal rather than any determination on the underlying tax dispute.

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Issues: Whether the appellate authority should be directed to entertain the petitioner's appeal after the required pre-deposit had been made.

Analysis: The petitioner had already filed the appeal and deposited the amount required toward the disputed tax. In these circumstances, the Court found it appropriate to request the respondent authorities to entertain the appeal and consider it on merits within a fixed time.

Conclusion: The appeal was directed to be entertained and disposed of within eight weeks.

Final Conclusion: The writ petition succeeded to the extent of securing a direction for consideration of the statutory appeal, and the matter was brought to a close with administrative directions to the authorities.

Ratio Decidendi: Where the statutory pre-deposit has been made and the appeal has already been filed, the authority may be directed to entertain and decide the appeal expeditiously.

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