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2014 (1) TMI 1387 - RAJASTHAN HIGH COURTWaiver of pre deposit - Imposition of penalty and interest - Held that:- though there had been shortcomings on the part of both the parties but in the ultimate analysis, the cause of justice demands a consideration of the appeal on merits rather than to shunt the applicant out for some part of delay attributable to it and some part of technicalities that may otherwise operate - respondents had not been discreet in this matter on several aspects. Be that as it may, the fact of the matter now remains that the applicant has indeed deposited the amount of ₹ 25 lacs on 09.10.2013. Secondly, the appeal has not been dismissed on merits but has only been dismissed on account of default in not making the deposit of the amount of ₹ 25 lacs. It is apparent that even while dismissing the writ petition, this Court had enlarged the time for making deposit at the request made on behalf of the petitioner-applicant and granted four weeks' further time. Obviously, the anxiety of the Court was to ensure consideration of the appeal on merits upon the petitioner-applicant making the deposit - interest of justice shall be served if the applicant is put to the condition of depositing the entire principal amount towards the tax liability under the order impugned - Conditional stay granted.
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