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<h1>Appeal dismissed for non-payment by Assistant Collector; Tribunal rules lack of standing for challenge.</h1> The appeal was rejected due to non-payment required by the Assistant Collector. The Additional Collector reduced tax and penalty despite dismissing a late ... - The Assistant Collector required a payment before entertaining an appeal, which was not made, leading to the appeal being rejected. The Additional Collector dismissed a revision application as late, but still reduced the tax and penalty substantially. The Tribunal held that the applicants had no standing to challenge the decision. The application was ultimately dismissed.
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