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2005 (2) TMI 775 - GAUHATI HIGH COURTExtract: .......t court at the first instance. Accordingly, I dispose of this petition by holding that it will now be open for the petitioner to move the appropriate authority under the Act for refund of any amount that may, according to the petitioner, be due. 4.. Writ petition shall stand closed in terms of the above order. Writ petition disposed of accordingly.
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