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    <title>2026 (8) TMI 1686 - MADRAS HIGH COURT</title>
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    <description>Statutory appellate remedy was permitted despite limitation where the petitioner undertook to clear unpaid tax and interest and make the prescribed penalty deposit. Upon compliance with those payment requirements and filing of the appeal, the appeal must be considered on merits without reference to limitation. The writ petition was disposed of on those terms.</description>
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      <description>Statutory appellate remedy was permitted despite limitation where the petitioner undertook to clear unpaid tax and interest and make the prescribed penalty deposit. Upon compliance with those payment requirements and filing of the appeal, the appeal must be considered on merits without reference to limitation. The writ petition was disposed of on those terms.</description>
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