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    <title>2012 (12) TMI 964 - BOMBAY HIGH COURT</title>
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    <description>The Bombay High Court held that requiring part payment as a condition for continuation of stay of recovery was unnecessary where the petitioner, a Government of India undertaking, showed no prima facie intent to defraud revenue and there was no allegation of collusion with the fishermen societies. The dispute over denial of exemption was itself treated as debatable, and the Court also noted the substantial tax already paid and the prolonged pendency of the matter. The condition of part payment was therefore set aside, and stay of recovery was directed to continue without any part-payment condition pending disposal of the revision application.</description>
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    <pubDate>Fri, 14 Dec 2012 00:00:00 +0530</pubDate>
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      <title>2012 (12) TMI 964 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=167929</link>
      <description>The Bombay High Court held that requiring part payment as a condition for continuation of stay of recovery was unnecessary where the petitioner, a Government of India undertaking, showed no prima facie intent to defraud revenue and there was no allegation of collusion with the fishermen societies. The dispute over denial of exemption was itself treated as debatable, and the Court also noted the substantial tax already paid and the prolonged pendency of the matter. The condition of part payment was therefore set aside, and stay of recovery was directed to continue without any part-payment condition pending disposal of the revision application.</description>
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      <pubDate>Fri, 14 Dec 2012 00:00:00 +0530</pubDate>
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