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    <description>The writ petition was disposed of by permitting the petitioner to file a statutory appeal within 15 days, provided 25% of the disputed tax is deposited. If the appeal and deposit are made within that period, the appellate authority must entertain the appeal and decide it on merits without raising limitation. The direction preserves the assessee&#039;s appellate remedy while making timely deposit a condition for consideration.</description>
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      <description>The writ petition was disposed of by permitting the petitioner to file a statutory appeal within 15 days, provided 25% of the disputed tax is deposited. If the appeal and deposit are made within that period, the appellate authority must entertain the appeal and decide it on merits without raising limitation. The direction preserves the assessee&#039;s appellate remedy while making timely deposit a condition for consideration.</description>
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