Pre-deposit compliance and pending stay application required prior disposal before appeal dismissal, preserving natural justice.

Dismissal of an appeal for alleged non-compliance with the pre-deposit requirement was considered unsustainable where the stay application remained pending and the deposit had, in fact, been made under section 35F. The proper course was to decide the stay application first before taking any step on the appeal. Proceeding to dismiss the matter without disposing of the stay request denied a fair hearing and violated natural justice. The dismissal order was accordingly set aside and the matter remanded to the Collector (Appeals) for fresh disposal after observing natural justice and granting a personal hearing.

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Issues: Whether the dismissal of the appeal for non-compliance with the pre-deposit requirement was sustainable when the stay application was still pending and whether the appellant was denied natural justice.

Analysis: The pre-deposit under section 35F had been complied with, and the stay application ought to have been decided first. Dismissing the appeal without first disposing of the stay application deprived the appellant of a fair hearing and offended the principles of natural justice.

Conclusion: The dismissal order was set aside and the matter was remanded to the Collector (Appeals) for fresh disposal with observance of natural justice and grant of personal hearing.

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