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    <title>1995 (12) TMI 401 - GUJARAT HIGH COURT</title>
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    <description>An application for fixation of a lumpsum contribution in lieu of taxes did not automatically suspend recovery of octroi or other taxes. The Panchayat Act provided a specific statutory scheme: if the matter was not settled and was referred to the State Government, stay of tax collection could be directed only under Section 201(3) and subject to conditions. Rule 4 of the 1964 Rules operated within that scheme and was further limited by Rule 8, which contemplated a stay only if ordered pending decision. The court rejected the contention that filing the application itself created an unconditional stay, holding that the occupiers had to await a competent authority&#039;s decision.</description>
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    <pubDate>Mon, 04 Dec 1995 00:00:00 +0530</pubDate>
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      <title>1995 (12) TMI 401 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=199253</link>
      <description>An application for fixation of a lumpsum contribution in lieu of taxes did not automatically suspend recovery of octroi or other taxes. The Panchayat Act provided a specific statutory scheme: if the matter was not settled and was referred to the State Government, stay of tax collection could be directed only under Section 201(3) and subject to conditions. Rule 4 of the 1964 Rules operated within that scheme and was further limited by Rule 8, which contemplated a stay only if ordered pending decision. The court rejected the contention that filing the application itself created an unconditional stay, holding that the occupiers had to await a competent authority&#039;s decision.</description>
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