Pre-deposit credit for earlier payments can reduce the balance required, with restoration of the second appeal on compliance.

The Gujarat High Court held that, when fixing the pre-deposit for a second appeal, credit should be given for amounts already deposited before the first appellate authority and before the Tribunal. The Court found that dismissal of the second appeal for non-compliance with the original pre-deposit direction should be reconsidered in light of those prior deposits. It therefore modified the Tribunal's order, reduced the balance pre-deposit to be made, and directed restoration of the second appeal on deposit of the reduced amount within the stipulated time.

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Issues: Whether the pre-deposit directed for the second appeal could be reduced by giving credit for the amount already deposited before the first appellate authority and whether the appeal could be restored on deposit of the reduced amount.

Analysis: The challenge arose from dismissal of the second appeal for non-compliance with the pre-deposit direction. The Court noted that the appellant had already deposited amount before the first appellate authority and had also deposited further amount before the Tribunal. In these circumstances, the earlier deposit was directed to be given credit while fixing the balance pre-deposit required for the second appeal. The Court therefore modified the Tribunal's order and granted time to deposit the reduced balance, with restoration of the second appeal on compliance.

Conclusion: The pre-deposit requirement was reduced by taking credit of the earlier deposit, and the appeal was directed to stand restored upon deposit of the balance amount within the stipulated time.

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