1976 (12) TMI 176

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..... er of assessment and along with the memorandum of appeal he also filed a petition praying therein he should not be called upon to deposit the tax in advance pending final disposal of his appeal. The appellate authority has not decided either the appeal or the said petition and, in this manner, the remedy of appeal is being made wholly illusory and the tax assessed is being recovered by coercive pr .....

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