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2008 (3) TMI 635 - PUNJAB AND HARYANA HIGH COURTPre-deposit 10 per cent of the additional demand as pre-condition for entertaining the appeal filed by it against the order of assessment - Held that:- The authorities below, while taking into consideration the prima facie case, balance of convenience and irreparable loss, have ordered that the petitioner will pay only 10 per cent of the additional demand and furnish surety bond for the balance amount. The requirement to pay 10 per cent of the additional demand will not cause hardship, which can be termed as undue financial hardship, as 10 per cent of the additional demand is very nominal. Appeal dismissed.
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