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    <description>Challenge to invocation of the extended limitation period was treated as a technical legal question susceptible to determination on undisputed documentary records; the court formed a prima facie view on that legal issue to justify entertaining the writ appeal. Because the challenge rested on documentary material, the appeal was admitted and interim protection granted: the respondent was directed to file an affidavit in opposition and no coercive action to enforce the original demand shall be taken until the statutory appeal is finally heard and disposed of.</description>
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