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    <title>2023 (7) TMI 1548 - ORISSA HIGH COURT</title>
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    <description>A writ petition was entertained because the second appellate tribunal had not yet been constituted. With part of the disputed tax demand already deposited and the petitioner proposing to pursue the statutory remedy, interim protection was granted against coercive recovery of the remaining balance. The protection was conditional: the petitioner had to deposit the entire tax demand within the stipulated time, after which the balance demand would remain stayed during pendency of the writ petition. Notice was issued and the matter was kept pending subject to compliance with the deposit direction.</description>
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      <description>A writ petition was entertained because the second appellate tribunal had not yet been constituted. With part of the disputed tax demand already deposited and the petitioner proposing to pursue the statutory remedy, interim protection was granted against coercive recovery of the remaining balance. The protection was conditional: the petitioner had to deposit the entire tax demand within the stipulated time, after which the balance demand would remain stayed during pendency of the writ petition. Notice was issued and the matter was kept pending subject to compliance with the deposit direction.</description>
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