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    <title>2003 (3) TMI 20 - KERALA High Court</title>
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    <description>A conditional stay of recovery proceedings subject to deposit of 30% of the arrears was upheld because the learned single judge exercised discretion on the relevant facts and reasons recorded by the assessing authority for the additional demand. The appellate court found no error of fact or law warranting interference. A stay granted in another assessment year did not control the present matter, as the factual position was different and the earlier stay order was not before the court. The conditional stay therefore remained in force.</description>
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      <link>https://www.taxtmi.com/caselaws?id=11313</link>
      <description>A conditional stay of recovery proceedings subject to deposit of 30% of the arrears was upheld because the learned single judge exercised discretion on the relevant facts and reasons recorded by the assessing authority for the additional demand. The appellate court found no error of fact or law warranting interference. A stay granted in another assessment year did not control the present matter, as the factual position was different and the earlier stay order was not before the court. The conditional stay therefore remained in force.</description>
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