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2005 (3) TMI 739 - WEST BENGAL TAXATION TRIBUNALExtract: .......ods. In view of the findings made above, we declare that the seizure is invalid and set aside. The orders dated December 29, 2004 and December 30, 2004 passed under section 71 by respondent Nos. 1 and 2, respectively are set aside. The amount of penalty deposited shall be returned forthwith. The application, therefore is, allowed without any costs.
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