Pre-deposit delay under Section 35F can be condoned where short delay caused no real prejudice and merits were not considered.

Delay of three days in depositing the pre-deposit under Section 35F was treated as curable, as the authority could have extended time and condoned the delay. Where the appeal was disposed of long after compliance, dismissal on that ground was held to have caused failure of justice. The dismissal was set aside and the matter remanded for fresh consideration on merits after granting the appellant an opportunity of hearing.

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Issues: Whether the dismissal of the appeal for delayed deposit of the pre-deposit amount under Section 35F was sustainable and whether the matter should be remanded for fresh consideration.

Analysis: The delay in making the deposit was only three days. The authority could have exercised its power to extend time and condone the delay. The appeal was also disposed of long after compliance, which resulted in failure of justice.

Conclusion: The dismissal order was set aside and the matter was remanded for de novo consideration on merits after giving the appellant due opportunity of hearing.

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