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    <title>1993 (4) TMI 26 - ALLAHABAD High Court</title>
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    <description>Where an appeal against an estate duty demand is pending, the appellate authority must exercise its statutory discretion on the stay application under section 73(4) and cannot leave the request undecided or bypass its jurisdiction. The court noted that recovery should not continue while such relief remains pending, and that the stay request had to be decided in accordance with law. The writ petition therefore secured a direction to the Appellate Controller to determine the pending stay application promptly, with interim protection against recovery until that decision.</description>
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    <pubDate>Thu, 08 Apr 1993 00:00:00 +0530</pubDate>
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      <title>1993 (4) TMI 26 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=20370</link>
      <description>Where an appeal against an estate duty demand is pending, the appellate authority must exercise its statutory discretion on the stay application under section 73(4) and cannot leave the request undecided or bypass its jurisdiction. The court noted that recovery should not continue while such relief remains pending, and that the stay request had to be decided in accordance with law. The writ petition therefore secured a direction to the Appellate Controller to determine the pending stay application promptly, with interim protection against recovery until that decision.</description>
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      <pubDate>Thu, 08 Apr 1993 00:00:00 +0530</pubDate>
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