The petitioners statutory appeal before the Deputy Commissioner of Sales Tax (Appeal),
Balasore Range, Balasore came to be rejected on the failure of the petitioner to deposit the
statutory pre-deposit of 20% of the disputed amount.
Admittedly, the tax disputed amount is approximately Rs.23,00,000/- and the balance is
towards penalty. Learned counsel for the petitioner asserts that the petitioner is undergoing
financial hardship and have only deposited Rs.47,742/- as pre-deposit and he prays for restor
ation of the appeal with a direction to reduce the amount of pre-deposit as directed.
We are of the considered view that if the petitioner deposits a further sum of Rs.2,00
,000/- (Rupees two lakhs) apart from the amount already deposited within a period of four mont
hs before the appropriate authority, the appeal of the petitioner shall be restored, heard and
disposed of on its own merit in an early date, preferably, within a period of four months. It
is made clear that no further demand be raised against the petitioner.
Accordingly, the writ application is disposed of.
Urgent certified copy of this order be granted on proper application.
Free copy of this order be handed over to learned counsel for the Revenue.
.. I.Mahanty, J.
