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    <title>Mandatory pre-deposit — Appeal dismissed for non-compliance</title>
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    <description>Section 16(4) mandates satisfactory proof of payment of admitted tax in full and a pre-deposit of twenty percent of the tax or interest or both in dispute as a condition precedent to entertain an appeal; failure to comply renders the appeal non-maintainable and the statute does not permit reduction of that prescribed pre-deposit.</description>
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      <description>Section 16(4) mandates satisfactory proof of payment of admitted tax in full and a pre-deposit of twenty percent of the tax or interest or both in dispute as a condition precedent to entertain an appeal; failure to comply renders the appeal non-maintainable and the statute does not permit reduction of that prescribed pre-deposit.</description>
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