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    <description>The High Court addressed the stay of a Garnishee Notice pending appeal, noting procedural irregularities and questioning the validity of seeking attachment of funds. It considered the legality of challenging the notice without filing an appeal and the authority&#039;s power to order penalties. The Court emphasized the importance of a balanced approach in enforcing tax recovery measures and required a specific deposit for the stay order. The judgment provided a detailed analysis of legal complexities related to tax assessments, appeals, and enforcement actions.</description>
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