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2004 (2) TMI 83 - HIGH COURT OF KERALA AT ERNAKULAMExtract: .......condition of payment of 50 of the demand subject to contest in appeal. If 50 is paid and appeal is filed within one month from today, the Commissioner will entertain, dispense with pre-deposit of balance and dispose of the appeal treating the appeal as one filed in time. If appeal is allowed, the petitioner will be entitled to refund of the amount.
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