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    <title>2021 (11) TMI 164 - KERALA HIGH COURT</title>
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    <description>The Court modified the condition for the stay of recovery in a tax appeal case, allowing the appellant to deposit 30% of the modified demand in three equal instalments due by specified dates. Failure to pay an instalment would result in the vacation of the stay granted by the Court. This decision was made considering the appellant&#039;s financial difficulties exacerbated by the Covid-19 situation, ensuring a more feasible payment schedule while maintaining the essence of the condition for tax recovery in pending cases.</description>
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      <description>The Court modified the condition for the stay of recovery in a tax appeal case, allowing the appellant to deposit 30% of the modified demand in three equal instalments due by specified dates. Failure to pay an instalment would result in the vacation of the stay granted by the Court. This decision was made considering the appellant&#039;s financial difficulties exacerbated by the Covid-19 situation, ensuring a more feasible payment schedule while maintaining the essence of the condition for tax recovery in pending cases.</description>
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