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Meaning of Expression ” Entertain” An Appeal

Predeposit to entertain is a pre requisite condition existing in several statutes while providing for entertaining of statutory appeals, like The Income-Tax Act, 1961, The Central Excise Act, 1944, The Consumer Protection Act, 1986, The Motor Vehicles Act, 1988, etc. The meaning of expression  ” Entertain”  an Appeal can be understood from the following ratio as…