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    <description>Delay was condoned after the Court accepted the explanation and exercised its discretion to admit the appeal. The appeal was then dismissed on the ground of low tax effect, the Court declining interference because the fiscal consequence was negligible. Any substantive question of law raised was not decided and was expressly left open for adjudication in other proceedings. Pending applications were disposed of accordingly.</description>
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      <description>Delay was condoned after the Court accepted the explanation and exercised its discretion to admit the appeal. The appeal was then dismissed on the ground of low tax effect, the Court declining interference because the fiscal consequence was negligible. Any substantive question of law raised was not decided and was expressly left open for adjudication in other proceedings. Pending applications were disposed of accordingly.</description>
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