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    <title>2013 (3) TMI 576 - KERALA HIGH COURT</title>
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    <description>In a delayed tax appeal, the writ court may regulate interim relief by fixing a time-bound decision on the condonation application and, if delay is condoned, an early hearing of the stay petition. A separate mandamus to decide the stay petition immediately is not warranted where the delay application has not yet been properly dealt with, and protection against recovery may be made conditional on a reasonable part-payment depending on the facts, including the assessee&#039;s conduct and delay in approaching the appellate forum. The earlier directions were modified to require decision on condonation within a fixed time, stay consideration only after condonation, and recovery to remain in abeyance on deposit of one-third of the demand.</description>
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    <pubDate>Fri, 08 Mar 2013 00:00:00 +0530</pubDate>
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      <title>2013 (3) TMI 576 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=167686</link>
      <description>In a delayed tax appeal, the writ court may regulate interim relief by fixing a time-bound decision on the condonation application and, if delay is condoned, an early hearing of the stay petition. A separate mandamus to decide the stay petition immediately is not warranted where the delay application has not yet been properly dealt with, and protection against recovery may be made conditional on a reasonable part-payment depending on the facts, including the assessee&#039;s conduct and delay in approaching the appellate forum. The earlier directions were modified to require decision on condonation within a fixed time, stay consideration only after condonation, and recovery to remain in abeyance on deposit of one-third of the demand.</description>
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      <pubDate>Fri, 08 Mar 2013 00:00:00 +0530</pubDate>
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