Pre-deposit relaxation in penalty dispute granted on medical hardship, with reduced deposit ordered and recovery stayed on compliance.

Pre-deposit relaxation was considered in light of the applicant's illness, medical treatment, supporting documents, and the hardship pleaded for waiver or modification of the penalty deposit condition. The earlier deposit already made was also weighed against the need to comply with the existing stay direction. The pre-deposit requirement was modified by directing a further reduced deposit within eight weeks, and, on compliance, recovery of the balance penalty amount remained stayed until disposal of the appeal.

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Issues: Whether the requirement of pre-deposit of a part of the penalty amount should be modified or dispensed with on account of the applicant's medical condition and hardship.

Analysis: The application for modification of the stay order was considered in light of the applicant's illness, medical treatment, and the documents produced in support of the plea for relaxation. The prior deposit already made was also taken into account, and further relief was balanced against the need for compliance with the earlier pre-deposit direction.

Outcome: The pre-deposit condition was modified by directing further deposit of a reduced amount within eight weeks, and on such compliance, recovery of the balance penalty amount remained stayed till disposal of the appeal.

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