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      <link>https://www.taxtmi.com/caselaws?id=159221</link>
      <description>A review is available only for a mistake apparent from the record, and no such error was shown in relation to the interim security order. Section 8(7)(b) of the West Bengal Taxation Tribunal Act, 1987 was read as conferring a general power to require adequate security, extending beyond tax recovery to penalty proceedings. The Tribunal also relied on its statutory and incidental powers, read with its constitutional status, to support an interim direction for security. The earlier stay order therefore stood, and the attempt to reopen it in review failed.</description>
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