Employee's Provident Funds Miscellaneous Provisions Act, 1952
7-O. Deposit of amount due, on filing appeal
No appeal by the employer shall be entertained by a Tribunal unless he has deposited with it seventy-five per cent of the amount due from him as determined by an officer referred to in section 7A :
PROVIDED that the Tribunal may, for reasons to be recorded in writing, waive or reduce the amount to be deposited under this section.