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2015 (11) TMI 1606 - HC - VAT and Sales TaxPre-deposit - relief sought by way of waiver of pre-deposit - Held that: - It is clear from the documents and balance-sheet available on record that the financial condition of the petitioner is precarious and the petitioner, as indicated herein above, does not have the financial capacity to deposit 10% of ₹ 15,01,747/-, i.e. the penalty amount. That being so and considering the financial condition of the petitioner, as indicated herein above, interest of justice requires that an opportunity of hearing of the appeal on merit should be granted to the petitioner and to ventilate the grievance before the appellate authority and for non-deposit of pre-deposit of amount the appeal should not be dismissed as it would frustrate the right of the petitioner to prosecute the appeal before the appellate authority and may cause great injustice to the petitioner - That being so, we allow this petition and grant exemption in the matter of deposit of 10% of the penalty amount. The appellate authority is directed to proceed and decide the appeal in accordance to law without insisting upon deposit of 10% of the penalty amount. Till the appeal is not decided, no coercive steps for recovery of penalty amount shall be initiated by the authority. With the aforesaid, the writ petition stands disposed of.
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