ORDER : 1. Heard. 2. Dr. Acharya, learned counsel for the respondents submits that the validity of the proviso to sub-section (4) of Section 9A of the Rajasthan Excise Act has been affirmed by this Court in M/s. Sawai Madhopur Oil & Pulse Industries & Others vs. State of Rajasthan, reported in 2001 (3) WLC(Raj.) 419 and the petitioner cannot raise grievance regarding the requirement of pre-deposit of 75% of the amount in question before approaching the Tax Board by way of an appeal. 3. Thus, Mr. Ashok Chhangani, learned counsel for the petitioner is unable to dispute that now there is no escape from the pre-condition of depositing 75% of the amount in question in case he wants to pursue the appeal before the Tax Board. He thus prays that while setting aside the order dated 3.3.2008 passed by the Tax Board rejecting the petitioner’s appeal on account of not making pre-deposit of 75% amount, the petitioner be given liberty to deposit 75% amount in the Tax Board within a reasonable time so that the appeal can be prosecuted. 4. Dr. Acharya, learned counsel for the respondent does not oppose to the said submission. 5. In order to balance the equities, it is hereby directed that in case the petitioner deposits 75% of the disputed amount within eight weeks, the order dated 3.3.2008 passed by the Tax Board shall stand recalled and the appeal preferred by the petitioner before the Tax Board shall be restored. The appeal preferred by the petitioner shall be considered and decided as per law. 6. The writ petition and the stay application are disposed of with the above observations.