Pre-deposit obligations require appellants to pay admitted liabilities and a specified portion of disputed tax before appeal hearing. Section 112(8) requires appellants to pay in full any admitted tax, interest, fine, fee and penalty and to make an additional pre-deposit in respect of disputed tax beyond any amount already paid before the appellate authority; appeals by tax authorities are exempt. Section 112(9) provides that payment of these amounts stays recovery proceedings for the balance dues until disposal of the appeal.