Statutory appeal rights preserved on partial tax deposit, with limitation waived and merits to be decided in appeal.

Writ petitions were disposed of by permitting the petitioners to file statutory appeals within the stipulated time on deposit of 25% of the disputed tax. The appellate authority was directed to entertain the appeals without reference to limitation and decide them on merits. The operative effect was to preserve the petitioners' appellate remedy subject to the specified pre-deposit, while requiring the merits of the tax dispute to be examined in appeal.

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Outcome: The writ petitions were disposed of by granting liberty to file statutory appeals within the stipulated time on deposit of 25% of the disputed tax, with the appellate authority directed to entertain the appeals without reference to limitation and decide them on merits.

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