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    <description>Where the statutory appeal period had expired, the matter was nevertheless remitted for fresh consideration on equitable terms. The petitioner was required to deposit 25% of the disputed tax in cash and file a reply with supporting documents, treating the assessment order as an addendum to the show cause notice. On such compliance, the authority was to pass a fresh order on merits in accordance with law, and the bank attachment was to stand vacated automatically. In default, recovery could proceed as if the writ petition had been dismissed in limine.</description>
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      <description>Where the statutory appeal period had expired, the matter was nevertheless remitted for fresh consideration on equitable terms. The petitioner was required to deposit 25% of the disputed tax in cash and file a reply with supporting documents, treating the assessment order as an addendum to the show cause notice. On such compliance, the authority was to pass a fresh order on merits in accordance with law, and the bank attachment was to stand vacated automatically. In default, recovery could proceed as if the writ petition had been dismissed in limine.</description>
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