ORDER Dr. A.R. Basu, EC. (Appeals). - This is an appeal under Section 30 of the H.P. General Sales Tax Act against the order of first Appellate Authority i.e., Additional Excise & Taxation Commissioner (SZ) dated 1.11.2003 whereby he dismissed the appeal for the non-deposit of pre-conditional amount of tax as required under Section 30 (5) of H.P.G.S.T. Act. The brief facts of the case are that the registered dealer had filed two appeals before the first Appellate Authority against the order of assessment dated 28.7.2003 and 2.08.2003 respectively, passed by the Assessing Authority Miss. Mamta Mishra, Excise & Taxation Officer for the years 1998-99 and 1999-2000, vide which total additional demand of Rs. 14,22,065/- was created against the appellant. In this case the first Appellate Authority has dismissed the appeal of the registered dealer on the ground that registered dealer had failed to deposit the pre-conditional amount of Rs. 3,56,000/- (2.5% of the additional demand) as required under Section 30(5) of H.P. General Sales Tax Act for entertaining the appeal. The limited point for consideration and decision in this case is whether this appeal may be allowed after considering the financial position of the registered dealer as required under Section 30(5) of H.P. General Sales Tax. 2. The learned Counsel for the appellant Shri Vishal Mohan argued that the financial position of the firm is not good and, it is not in a position to deposit an amount of Rs. 3 lacs 56 thousand. The learned Counsel prayed that keeping in view their weak financial position, they may be permitted to deposit Rs. 50,000/- as pre-conditional amount and submitted the balance sheet of the firm. 3. Shri R.R. Thakur learned Assistant Excise & Taxation Commissioner (Legal) on behalf of the Excise & Taxation Department has argued that in the absence of some definite documentary evidence, in the shape of Balance-Sheet, accounts registers, Bank deposits etc., it is not proper to accept the plea of the weak financial position of the appellant. The learned Assistant Excise & Taxation Commissioner (Legal) has stressed that the provisions of Section 30(5) are mandatory and in the event of its non-compliance this appeal cannot be heard. 4. The arguments of both the parties have been heard and the balance sheet of the firm has been perused. The learned Counsel for the appellant has made a prayer for the deposit of Rs. 4. The arguments of both the parties have been heard and the balance sheet of the firm has been perused. The learned Counsel for the appellant has made a prayer for the deposit of Rs. 50,000/- as pre-conditional amount for the entertainment of his appeal under sub-section 5 of Section 30 of the H.P. GST Act, 1968. The learned AETC has also been heard and his views on the balance sheet were taken. After the perusal of the balance sheet and considering the proposal for the payment of Rs. 50,000/- as pre-conditional amount, the appeal is accepted and the appellant dealer is allowed, in the interest of justice, to deposit an amount of Rs. 50,000/- as pre-conditional amount as required under Section 30(5) of H.P. General Sales Tax Act, 1968 within a period of 7 days from the date of announcement of this order and the case is remanded back to the first Appellate Authority i.e., Additional Excise & Taxation Commissioner (SZ), Shimla for hearing the case on merits. 5. Announced in the open Court and record after due completion be consigned to record room. -