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1982 (9) TMI 213 - ALLAHABAD HIGH COURTExtract: .......n granted time. The Assistant Commissioner (judicial) was justified in dismissing the appeal on the ground that 20 per cent of the tax assessed had not been deposited and consequently the Tribunal was also justified in dismissing the appeal of the assessee. In the result, the revision fails and is dismissed with costs which are assessed at Rs. 200.
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