- (1.)Admit. Mr. Dave, learned Assistant Government Pleader waives notice for the respondent. The appeal is finally heard.
(2.)The present appeal has been preferred by the assessee mainly on the following questions of law:
"(1) Whether, in the facts and under the circumstances of the case, the Gujarat Value Added Tax Tribunal was right in law and on facts in deciding the appeal on merits when the Deputy Commissioner (Appeals) had not decided the appeal on merits but dismissing it only for non-payment of pre-deposit."

(3.)The facts of the case are that the assessment was made by the assessment officer wherein the demand of Rs. 5,21,802 was made for the amount of tax and the penalty. In the appeal before the first appellate authority as the condition of pre-deposit of 20 percent, of the amount was not complied with the appeal was dismissed. In the second appeal before the Tribunal, instead of deciding the question of1 pre-deposit, the Tribunal proceeded to examine the merits of the appeal and passed the impugned order. Under the circumstances the present appeal is before this court.