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2023 (9) TMI 228 - ORISSA HIGH COURTMaintainability of petition - Appellate Tribunal not yet constituted - Liability of petitioner to pay tax and penalty - 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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