hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1758 OF 2009 Satpal Singh ... Petitioner Versus Union of India and Ors. ... Respondents Mr. V.R. Nankani i/by M/s. Nankani & Associates for Petitioners. Mr. S.S. Pakale with Mr. V.B. Tiwari for Respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : SEPTEMBER 17, 2009 P.C. Rule. Heard forthwith. We have heard learned counsel for the Petitioners and considered the impugned order. We do not propose to go into the merits of th matter. The tribunal has addressed itself to the issue of undue hardship and had granted dispensation of 40% of the penalty amount by directing the appellant to deposit 60% penalty amount within 30 days. According to learned counsel the penalty amount works out to Rs. 74,40,000/-. Considering the facts and circumstances of the case, in our opinion, in order not to deprive the Petitioner of the remedy of an appeal, we reduce the amount of deposit to Rs. 50 lacs. The same to be deposited within eight weeks from today. Rule made absolute accordingly. No order as to costs. (D.G. KARNIK,J.) (F.I. REBELLO,J.)