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2023 (9) TMI 41 - ORISSA HIGH COURTMaintainability of petition - appeal rejected on the ground that 2nd appellate tribunal not yet been constituted - petitioner has already deposited 10% of the demanded tax amount before the first appellate authority and as there is no second appellate forum - HELD THAT:- Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the Petitioner depositing entire tax demand within a period of fifteen days from today, the rest of the demand shall remain stayed during the pendency of the writ petition. Application disposed off.
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