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    <title>2024 (2) TMI 993 - PATNA HIGH COURT</title>
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    <description>HC of Patna addressed a writ petition challenging tax recovery due to non-constitution of Appellate Tribunal. The court directed petitioner to deposit 20% of disputed tax amount, which would effectively stay recovery proceedings. The petitioner must file appeal once Tribunal is constituted, with liberty to respondents to proceed if appeal is not filed within specified period.</description>
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      <description>HC of Patna addressed a writ petition challenging tax recovery due to non-constitution of Appellate Tribunal. The court directed petitioner to deposit 20% of disputed tax amount, which would effectively stay recovery proceedings. The petitioner must file appeal once Tribunal is constituted, with liberty to respondents to proceed if appeal is not filed within specified period.</description>
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