Judgment :- Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that the petitioner would deposit 25% of the total amount payable by the petitioner, as duty and penalty, as pre-deposit, for the hearing of the appeal, in Appeal No.49/2011, pending on the file of the second respondent. 3. The learned counsel appearing on behalf of the first respondent had no objection for this Court permitting the petitioner to pay the said amount, as stated above, for the hearing of the appeal, on merits. 4. Accordingly, the first respondent is directed to hear the appeal, in Appeal No.49/2011, on merits and pass appropriate orders thereon, within a period of three months from the date of receipt of a copy of this order, on the petitioner making a pre-deposit of 25% of the duty and penalty, as stated above, within a period of fifteen days from the date of receipt of a copy of this order. 5. On the failure of the petitioner to comply with the above said condition, the appeal in Appeal No.49/2011, will stand dismissed, as per the order of the second respondent, dated 14.2.2012. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.