ORDER 1. The petitioner before this Court has filed the present petition being aggrieved by order dated 27.7.2019 passed by Cess Assessment Officer under The Building and Other Construction Workers' Welfare Cess Act, 1996. The petition is also against the order dated 19.6.2020 passed by the appellate authority rejecting the appeal for not complying the statutory provision as contained under the Act, 1996 in respect of predeposit. 2. Learned counsel for the petitioner has vehemently argued before this Court that the order passed by the Assessing Officer is bad in law as no opportunity of hearing is given to the petitioner and based upon the information provided by the petitioner on the portal of RERA (Real Estate Regulatory Authority), the order has been passed. She has further stated that the petitioner has carried out till now work about two crores and as the order was passed without any opportunity of hearing, the same is bad in law. 3. Learned Govt. Advocate appearing for the respondents/State has vehemently argued before this Court that proper notice was issued to the petitioner and the petitioner did not appear before the Assessing Officer and based upon the information provided by the petitioner himself which was available on the website of RERA, the order has been passed. He has also argued that the petitioner has not deposited a single rupee towards the cess. He further submits that the order passed by the appellate authority in appeal has rightly been passed as the condition of pre-deposit was not fulfilled by the petitioner. 4. This Court has heard the learned counsel for the parties at length. 5. The Building and Other Construction Workers' Welfare Cess Act, 1996 provides for payment of Cess and the petitioner has not submitted written response to the notice issued by the Assessing Officer, in those circumstances, based upon the information available on the website of RERA, the order was passed by the Assessing Officer against which appeal was preferred. The statutory provision certainly provides for predeposit and the necessary pre-deposit was not done in the matter and therefore, the appellate authority has dismissed the appeal vide order dated 19.6.2020. 6. In the considered opinion of this Court, the appellate Authority was justified in passing the order. The statutory provision certainly provides for predeposit and the necessary pre-deposit was not done in the matter and therefore, the appellate authority has dismissed the appeal vide order dated 19.6.2020. 6. In the considered opinion of this Court, the appellate Authority was justified in passing the order. However, it is made clear that in case the petitioner makes the pre-deposit within 30 days from today, the appellate authority shall decide the appeal in accordance with law on merits. With the aforesaid, the petition stands disposed of.