https://www.taxtmi.com/caselaws?id=103263 Under FERA, the Appellate Board's power to dispense with pre-deposit of penalty is an interlocutory discretion meant to prevent undue hardship and preserve the right of appeal. The text explains that such waiver or reduction is not a decision on the merits, and the Board may modify an earlier deposit condition if later circumstances justify relief. Judicial review is confined to whether that discretion was exercised judiciously and without perversity. On the facts discussed, the Board's partial waiver and extension of time were treated as reasonable because they reflected financial hardship and the deposits already made. en-us Mon, 17 Jul 1995 00:00:00 +0530 Tue, 21 Feb 2012 18:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103263 Under FERA, the Appellate Board's power to dispense with pre-deposit of penalty is an interlocutory discretion meant to prevent undue hardship and preserve the right of appeal. The text explains that such waiver or reduction is not a decision on the merits, and the Board may modify an earlier deposit condition if later circumstances justify relief. Judicial review is confined to whether that discretion was exercised judiciously and without perversity. On the facts discussed, the Board's partial waiver and extension of time were treated as reasonable because they reflected financial hardship and the deposits already made. Case-Laws Companies Law Mon, 17 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103263