Full Judgment
2. On hearing Shri Mondal, Consultant for the appellant and Shri B.B.Sarkar for the Revenue, I find that the applicants have not made out a strong prima - facie case in their favour in all the aspects involved in this case. No arguments on financial hardship have been advanced. I, therefore, direct the applicants to deposit a sum of Rs. 50,000/- (Rupees Fifty Thousand only) as a pre-condition to hearing of their appeal. On this deposit being made, there shall be waiver of requirement of pre-deposit of the remaining amount and recovery thereof shall be stayed. The assessees are given time upto 31/5/01 to make the deposit.