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2001 (6) TMI 52 - GUJARAT HIGH COURT
Extract:
.......art of the petitioner, the recording of reasons was a colourable exercise for assumption of jurisdiction. In view of this fact situation, all the three petitions are allowed. We hereby quash and set aside the impugned notices dated February 5, 2001 (annexure A). Rule made absolute. The Revenue shall pay the costs of the petitions at Rs. 2,500 each.