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    <title>No pre-deposit required in case tax is fully deposited</title>
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    <description>The court ruled that there was no statutory basis to impose an additional 20 per cent interest deposit as a condition for grant of stay where the tax demand had been fully paid. It set aside the Single Bench order imposing that condition and remitted the appeal to the Appellate Authority to be decided on merits after affording a personal hearing.</description>
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