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2011 (3) TMI 33 - HIGH COURT OF DELHIStay - Assessee – ST registration certificate was issued in the name of son as proprietor – appellant claims that firm is the proprietorship concern of daughter in law – registered address / premises belongs to daughter in law – bank accounting operated by daughter in law – SCN was issued in the name of firm – appellant and daughter in law submitted that they have not concern with the firm - Held that: - Keeping in view the averments raised by the appellant and the fact that he is an aged person of about 80 years and has no source of income of his own and the fact that he has already deposited a sum of Rs.5.00 lakhs as a pre-deposit for hearing the appeal, we are of the view that the pre-deposit order of an additional amount of Rs.20.00 lakhs is not justified. In the given circumstances, we set aside the impugned order to the extent of asking for the pre-deposit of Rs.20.00 lakhs.
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