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    <description>Tax penalty recovery against a legal heir of the original assessee was in issue, along with the availability of an appeal against the penalty order. The writ petition was disposed of with liberty to the petitioner to file an appeal within the stipulated period, and recovery proceedings were deferred for that period, preserving the petitioner&#039;s opportunity to pursue the appellate remedy.</description>
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      <description>Tax penalty recovery against a legal heir of the original assessee was in issue, along with the availability of an appeal against the penalty order. The writ petition was disposed of with liberty to the petitioner to file an appeal within the stipulated period, and recovery proceedings were deferred for that period, preserving the petitioner&#039;s opportunity to pursue the appellate remedy.</description>
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