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    <title>1995 (5) TMI 258 - PUNJAB HIGH COURT</title>
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    <description>The High Court set aside the orders of the appellate authority and Sales Tax Tribunal, reviving the appeal for proper disposal. The petitioner must deposit the balance amount by a specified date to proceed; failure leads to dismissal. The appellate authority must decide promptly, preferably within six months, and refund if the petitioner succeeds. The judgment addressed procedural irregularities, the right to be heard, and the opportunity to present evidence, emphasizing due process and fair hearings in tax assessment disputes.</description>
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      <description>The High Court set aside the orders of the appellate authority and Sales Tax Tribunal, reviving the appeal for proper disposal. The petitioner must deposit the balance amount by a specified date to proceed; failure leads to dismissal. The appellate authority must decide promptly, preferably within six months, and refund if the petitioner succeeds. The judgment addressed procedural irregularities, the right to be heard, and the opportunity to present evidence, emphasizing due process and fair hearings in tax assessment disputes.</description>
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