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    <title>2013 (4) TMI 15 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The mere filing of an appeal, or the period still available for filing one, does not create an automatic stay of an enforceable demand. In the absence of a specific stay order, the revenue may proceed with recovery, and the pendency of appellate limitation does not by itself bar execution of the assessed demand. The court therefore upheld recovery and rejected the contention that the assessee was entitled to protection during the appeal period.</description>
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      <description>The mere filing of an appeal, or the period still available for filing one, does not create an automatic stay of an enforceable demand. In the absence of a specific stay order, the revenue may proceed with recovery, and the pendency of appellate limitation does not by itself bar execution of the assessed demand. The court therefore upheld recovery and rejected the contention that the assessee was entitled to protection during the appeal period.</description>
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      <pubDate>Tue, 12 Mar 2013 00:00:00 +0530</pubDate>
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