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      <description>The Court held that the petitioners must exhaust statutory appellate remedies under the PVAT Act before approaching the High Court. The writ petitions were disposed with directions for the petitioners to file appeals within four weeks, allowing the appellate forum to condone any delay and hear the appeal on merits. The Court emphasized adherence to statutory procedures and discouraged bypassing appellate remedies to evade pre-deposit requirements.</description>
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