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    <description>Query concerns whether a mandatory pre-deposit of the tax demand is required to file an appeal against assessment and whether an administrative stay of recovery can be obtained from the assessing officer or the appellate authority pending the appeal, noting a change to earlier stay provisions.</description>
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      <description>Query concerns whether a mandatory pre-deposit of the tax demand is required to file an appeal against assessment and whether an administrative stay of recovery can be obtained from the assessing officer or the appellate authority pending the appeal, noting a change to earlier stay provisions.</description>
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