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    <title>Bar on recovery proceedings</title>
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    <description>Section 73 bars enforcement of a demand by the proper officer while an appeal against that demand is pending, but expressly permits recovery proceedings to continue for any amount that is not under appeal before the First Appellate Authority or Tribunal.</description>
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      <description>Section 73 bars enforcement of a demand by the proper officer while an appeal against that demand is pending, but expressly permits recovery proceedings to continue for any amount that is not under appeal before the First Appellate Authority or Tribunal.</description>
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