1) generally Tribunal may grant you 4 weeks time to deposit penalty amount
2) if amount involved is substantial Tribunal may even grant 12 weeks time
3) if you are facing financial constraints you can seek 12 weeks time to deposit penalty
4) if you have strong case on merits Tribunal will grant stay and not direct you to deposit penalty amount
5) if penalty amount is not deposited as per court orders appeal would be dismissed
6) registration of will is not mandatory . commissioner would not challenge the will in court . on mother demise have property transferred in daughter name on basis of will