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    <title>2017 (4) TMI 676 - UTTARAKHAND HIGH COURT</title>
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    <description>Pre-deposit of the tax due was treated as a mandatory condition for entertaining an appeal under the Uttarakhand VAT Act. Where reassessment proceedings were initiated under Section 29 and the assessee had not deposited the amount determined in reassessment, the appellate court was justified in refusing a stay of recovery. The High Court held that no writ relief could be granted to bypass the statutory pre-deposit requirement, and the petitioner was not entitled to stay of recovery or any other relief.</description>
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      <description>Pre-deposit of the tax due was treated as a mandatory condition for entertaining an appeal under the Uttarakhand VAT Act. Where reassessment proceedings were initiated under Section 29 and the assessee had not deposited the amount determined in reassessment, the appellate court was justified in refusing a stay of recovery. The High Court held that no writ relief could be granted to bypass the statutory pre-deposit requirement, and the petitioner was not entitled to stay of recovery or any other relief.</description>
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      <pubDate>Tue, 28 Mar 2017 00:00:00 +0530</pubDate>
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