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    <title>2019 (1) TMI 306 - GUJARAT HIGH COURT</title>
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    <description>Coercive attachment during pendency of a bona fide stay application was not justified unless there was assessee default, deliberate delay, or other exceptional circumstances; the authority was expected to act reasonably and await disposal of the stay request. Once the Tribunal stayed recovery, the attachment, being only a step in the recovery process under the land revenue machinery, had to cease, and it could not be continued on the ground that no separate stay of attachment had been granted. The impugned attachment was quashed, and the revenue entries were ordered to be removed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=373141</link>
      <description>Coercive attachment during pendency of a bona fide stay application was not justified unless there was assessee default, deliberate delay, or other exceptional circumstances; the authority was expected to act reasonably and await disposal of the stay request. Once the Tribunal stayed recovery, the attachment, being only a step in the recovery process under the land revenue machinery, had to cease, and it could not be continued on the ground that no separate stay of attachment had been granted. The impugned attachment was quashed, and the revenue entries were ordered to be removed.</description>
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      <pubDate>Fri, 14 Dec 2018 00:00:00 +0530</pubDate>
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