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1991 (11) TMI 252 - ORISSA HIGH COURTExtract: ....... was illegally collected, the officer in-charge of check-post shall not, without being satisfied about existence of situations enumerated in rule 94(4)(a) and/or issuance of notice in form VI-B collect tax from the petitioner. The writ application is disposed of accordingly. No costs. S.K. MOHANTY, J.-I agree. Writ petition disposed of accordingly.
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