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1974 (7) TMI 96 - KARNATAKA HIGH COURTExtract: .......e. I do not, therefore, consider that the Commercial Tax Officer has exceeded his jurisdiction in passing the impugned orders of rectification because, show cause notices had been issued to the petitioner before the expiry of the prescribed period of five years. These petitions, therefore, fail and they are dismissed. No costs. Petitions dismissed.
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