https://www.taxtmi.com/caselaws?id=334147 A statutory pre-deposit of 25% for filing an appeal under the Employees State Insurance Act was held valid in principle and not unconstitutional, because the right of appeal can be conditioned by the legislature and such a requirement operates as a regulatory safeguard for public dues. The Court also held that the appellate authority has incidental power to waive or reduce the deposit in appropriate cases, where a strong prima facie case is shown and insisting on deposit would defeat the appeal. The refusal to entertain the appeal solely for non-deposit was set aside, and the matter was remitted for consideration of interim protection and waiver according to law. en-us Thu, 27 Oct 2016 00:00:00 +0530 Sat, 05 Nov 2016 06:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334147 A statutory pre-deposit of 25% for filing an appeal under the Employees State Insurance Act was held valid in principle and not unconstitutional, because the right of appeal can be conditioned by the legislature and such a requirement operates as a regulatory safeguard for public dues. The Court also held that the appellate authority has incidental power to waive or reduce the deposit in appropriate cases, where a strong prima facie case is shown and insisting on deposit would defeat the appeal. The refusal to entertain the appeal solely for non-deposit was set aside, and the matter was remitted for consideration of interim protection and waiver according to law. Case-Laws Indian Laws Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334147