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    <title>2026 (2) TMI 587 - MADRAS HIGH COURT</title>
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    <description>Liberty granted to prefer a statutory appeal conditioned on depositing 50% of the disputed tax and producing a payment certificate; upon compliance the appellate authority must decide the appeal on merits without treating limitation as a bar, and the bank attachment will automatically be vacated provided no other arrears exist. Failure to meet stipulations permits respondents to resume tax recovery as if the petition were dismissed. Rectification application was rejected and the assessment order confirmed after no reply to a show cause notice. HC order disposes the petition with these operative directions.</description>
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      <description>Liberty granted to prefer a statutory appeal conditioned on depositing 50% of the disputed tax and producing a payment certificate; upon compliance the appellate authority must decide the appeal on merits without treating limitation as a bar, and the bank attachment will automatically be vacated provided no other arrears exist. Failure to meet stipulations permits respondents to resume tax recovery as if the petition were dismissed. Rectification application was rejected and the assessment order confirmed after no reply to a show cause notice. HC order disposes the petition with these operative directions.</description>
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