JUDGMENT : M.R. Shah, J. 1. As common question of law and facts arise in these group of Appeals they are disposed of by this common judgment and order. 1.1 In all these Appeals respective common appellant -dealer/assessee has challenged the impugned common judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as "the learned tribunal") in Second Appeal Nos. 512/2016 to 514/2016 by which the learned tribunal has directed the common appellant to deposit 5% of the tax liability/demand as pre-deposit and on such deposit, remaining demand is ordered to be stayed during pendency of the Appeals before the first appellate Court. Against the original assessment orders passed by the authority, common appellant preferred three Appeals before the Deputy Commissioner of Commercial Tax (Appeal-1), Ahmedabad. Deputy Commissioner of Commercial Tax (Appeal-1), Ahmedabad passed common order directing the common appellant to deposit 25% of the total dues by way of pre-deposit and on such deposit remaining demand was ordered to be stayed. On non deposit of the aforesaid amount of pre-deposit first appellate authority dismissed the Appeals on the ground of non-payment of pre-deposit amount. Feeling aggrieved and dissatisfied with the order passed by the first appellate authority dismissing the Appeals on the ground of non payment of pre-deposit, common appellant preferred three Appeals before the learned tribunal. Number of submissions were made on merits including the orders passed by the Assessing Officer beyond the period of limitation prescribed under the Act. It was also submitted that the appellant - Company was before the BIFR and thereafter before the AAIFR, and therefore, it was submitted that the financial condition of the appellant - Company is not sound. By the impugned common judgment and order, learned tribunal has reduced the amount of pre-deposit of 5% of the tax liability and on that rest of the demand is ordered to be stayed. Feeling aggrieved and dissatisfied with the impugned common order, common appellant has preferred the present Appeals. 2. By the impugned common judgment and order, learned tribunal has reduced the amount of pre-deposit of 5% of the tax liability and on that rest of the demand is ordered to be stayed. Feeling aggrieved and dissatisfied with the impugned common order, common appellant has preferred the present Appeals. 2. Having heard Shri Majmudar, learned advocate appearing on behalf of the common appellant and Shri Hardik Vora, learned AGP appearing on behalf of the State - revenue and considering the issue involved against the assessment orders, more particularly, the question with respect to limitation raised and considering the fact that the appellant - Company at the relevant time was before BIFR and thereafter the Reference being dismissed, the appellant - Company was before AAIFR and considering the financial condition of the appellant - Company, we are of the opinion that if the common appellant is directed to deposit a total sum of Rs. 50 lakhs by way of pre-deposit within two months from today, which Shri Majmudar, learned advocate appearing on behalf of the appellant, under instructions from the appellant has agreed to deposit, and on such deposit to be made within a period of two months from today rest of the demand is stayed during pendency and final disposal of the Appeals before the first appellate authority and the first appellate authority is directed to decide and dispose of the Appeals preferred by the common appellant, we are of the opinion that it will meet the ends of justice. It appears that the Second Appeals against the orders passed by the first appellate authority dismissing the Appeals on the ground of non deposit of pre-deposit are pending. On the aforesaid deposit of Rs. 50 lakhs as pre-deposit within a period of two months as observed hereinabove, Appeals before the learned tribunal shall stand disposed of, provided the aforesaid amount of Rs. 50 lakhs is deposited within a period of two months from today as observed hereinabove. It goes without saying that if the aforesaid amount of Rs. 50 lakhs is not deposited by the appellant within the stipulated time stated hereinabove, the orders passed by the first appellate authority dismissing the Appeals on non deposit of the pre-deposit shall stand confirmed (as agreed). 3. It goes without saying that if the aforesaid amount of Rs. 50 lakhs is not deposited by the appellant within the stipulated time stated hereinabove, the orders passed by the first appellate authority dismissing the Appeals on non deposit of the pre-deposit shall stand confirmed (as agreed). 3. In view of the above and for the reasons stated hereinabove, all these Appeals are disposed of by directing the common appellant to deposit the total sum of Rs. 50 lakhs by way of pre-deposit to be deposited within a period of two months from today (as agreed) and on such deposit first appellate authority to decide and dispose of the respective Appeals in accordance with law and on its own merits. On such deposit, Second Appeal Nos. 512/2016 to 514/2016 pending before the learned tribunal shall stand disposed of. It goes without saying that if the amount of Rs. 50 lakhs, as observed hereinabove, is not deposited by the appellant within a period of two months from today, in that case, the order passed by the first appellate authority dismissing the Appeals on non-deposit of the amount of pre-deposit shall stand confirmed. With this, all the Appeals are disposed of.