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    <title>2013 (4) TMI 73 - KERALA HIGH COURT</title>
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    <description>The court allowed the writ petition, emphasizing the importance of procedural fairness in tax assessment matters. The judgment highlighted the need for proper verification and opportunity for the appellant during the assessment process. The court directed the appellate authority to finalize pending appeals within two months, suspending coercive proceedings contingent on the petitioner furnishing a security bond for the disputed liability. The decision aimed to address procedural lapses, expedite appeal resolution, and maintain a balance between the interests of the petitioner and tax authorities.</description>
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      <description>The court allowed the writ petition, emphasizing the importance of procedural fairness in tax assessment matters. The judgment highlighted the need for proper verification and opportunity for the appellant during the assessment process. The court directed the appellate authority to finalize pending appeals within two months, suspending coercive proceedings contingent on the petitioner furnishing a security bond for the disputed liability. The decision aimed to address procedural lapses, expedite appeal resolution, and maintain a balance between the interests of the petitioner and tax authorities.</description>
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      <pubDate>Mon, 07 Jan 2013 00:00:00 +0530</pubDate>
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