Held, allowing the petition, that it was not certain whether the Department could exercise discretion without following the Central Board of Direct Taxes circular postulating the deposit of twenty per cent. of the outstanding till the disposal of the appeal. The matter was remanded to the Department for reconsideration of the deposit of a sum less than twenty per cent. of the outstanding as stipulated in the Central Board of Direct Taxes circular till the disposal of the appeal, considering the hardship of the assessee, and directed the assessee to apply for reconsideration of the decision of the Department.