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2005 (2) TMI 65 - RAJASTHAN HIGH COURTApplicability of rule 2B(2) of the Wealth-tax Rules, 1957 - One scanning the controversy, we notice that the question of law involved in these matters relates to the interpretation of rule 2B(2) of Wealth-tax Rules and the controversy in question has already been settled by the apex court in Juggilal Kamlapat Bankers v. WTO, and these matters can be decided by the Division Bench bearing in mind the ratio indicated in Juggilal Kamlapat Bankers v. WTO. We, therefore, remit the matter back to the Division Bench with the request to dispose of all these similar applications in the light of the ratio indicated in Juggilal Kamlapat Bankers v. WTO
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