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    <description>A further opportunity was granted to the petitioner to appear before the appellate authority, cure defects in the commercial tax appeal and pursue the matter on merits despite earlier non-compliance with the pre-deposit requirement and delay. The Court considered the petitioner&#039;s explanation that the unit was closed, the company was under BIFR, and the persons managing affairs were elsewhere, and allowed the appeal to proceed in the interests of justice. This relief was made subject to payment of costs and cooperation for expeditious disposal, with the appellate authority directed to consider the appeal in accordance with law.</description>
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      <description>A further opportunity was granted to the petitioner to appear before the appellate authority, cure defects in the commercial tax appeal and pursue the matter on merits despite earlier non-compliance with the pre-deposit requirement and delay. The Court considered the petitioner&#039;s explanation that the unit was closed, the company was under BIFR, and the persons managing affairs were elsewhere, and allowed the appeal to proceed in the interests of justice. This relief was made subject to payment of costs and cooperation for expeditious disposal, with the appellate authority directed to consider the appeal in accordance with law.</description>
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