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    <title>2016 (7) TMI 1562 - MADHYA PRADESH HIGH COURT</title>
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    <description>The court dismissed the petition challenging the assessment order, citing the availability of an alternative remedy through an appeal. However, due to a factual dispute regarding the eligibility for tax exemption, the court directed the petitioner to pursue the appeal process within 45 days. The appellate authority was instructed to consider the appeal on its merits without regard to any time limitations, allowing the petitioner to seek a stay. The court emphasized that the issue of tax exemption eligibility should be determined by the appellate authority, leading to the dismissal of the petition without costs.</description>
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      <description>The court dismissed the petition challenging the assessment order, citing the availability of an alternative remedy through an appeal. However, due to a factual dispute regarding the eligibility for tax exemption, the court directed the petitioner to pursue the appeal process within 45 days. The appellate authority was instructed to consider the appeal on its merits without regard to any time limitations, allowing the petitioner to seek a stay. The court emphasized that the issue of tax exemption eligibility should be determined by the appellate authority, leading to the dismissal of the petition without costs.</description>
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