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    <title>1981 (12) TMI 180 - DELHI HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=283336</link>
    <description>In an appeal against enhancement of rateable value under municipal law, the amount in dispute for the statutory deposit requirement is the enhanced portion of the assessment and the tax arising from that enhancement, not the entire pre-existing tax demand. The appellate court may construe the deposit provision in a workable way and direct deposit of the admitted amount, the disputed amount, or part of the total demand, with or without conditions, before hearing the appeal. The appellate remedy cannot proceed until the amount directed by the court is deposited.</description>
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    <pubDate>Mon, 14 Dec 1981 00:00:00 +0530</pubDate>
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      <title>1981 (12) TMI 180 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=283336</link>
      <description>In an appeal against enhancement of rateable value under municipal law, the amount in dispute for the statutory deposit requirement is the enhanced portion of the assessment and the tax arising from that enhancement, not the entire pre-existing tax demand. The appellate court may construe the deposit provision in a workable way and direct deposit of the admitted amount, the disputed amount, or part of the total demand, with or without conditions, before hearing the appeal. The appellate remedy cannot proceed until the amount directed by the court is deposited.</description>
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      <pubDate>Mon, 14 Dec 1981 00:00:00 +0530</pubDate>
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