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Issues: Whether the writ petition challenging the assessment-cum-demand order should be entertained despite the availability of an appellate remedy, and whether liberty could be granted to pursue the statutory appeal on payment of a portion of the disputed tax.
Outcome: The writ petition was disposed of by directing the petitioner to avail the appellate remedy on deposit of 50% of the disputed tax within the stipulated time, with consequential vacation of the bank attachment on compliance.
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