ORDER :

(Bhargav D. Karia, J.)

1. Heard learned Senior Advocate Mr. N.D.Navati with learned advocate Mr. Bomi Sethna for the petitioner.

2. By this petition under Article 226 of the Constitution of India the petitioner has prayed for the following reliefs :

“(a) That this Hon’ble Court be pleased to issue a writ in the nature of Declaration or an appropriate writ, order or direction holding and declaring that the requirement of mandatory pre-deposit under Section 129-E of the Act is not applicable in the facts and circumstances of the present case and in respect of Appeal bearing No. 1669 of 2023 pending before the Respondent No.2;

(b) That this Hon’ble Court be pleased to issue a Writ of Mandamus or a Writ in the nature of mandamus, or any other appropriate Writ, Order or directions directing the Respondent No.2 its officers, servants, agents etc to admit and dispose of the pending Appeal bearing No. 1669 of 2023 without insisting for payment of the mandatory pre-deposit under section 129-E of the Act;

(c) In the alternate to the prayer clause (a) and (b) above, that this Hon’ble Court be pleased to issue a Writ of Mandamus, or a Writ in the nature of mandamus, or any other appropri