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2003 (10) TMI 406 - HIGH COURT OF ALLAHABADExtract: .......the reasons to be recorded in writing waive or reduce the amount to be deposited under the said section. The petitioners may move the Appellate Tribunal for waiver or reduction of the amount, whatever the case may be. 13. In view of the reasons hereinabove and also on the ground of availability of alternative remedy, the writ petition is dismissed.
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