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1979 (1) TMI 69 - GUJARAT HIGH COURTExtract: ....... AAC, thereafter to the Tribunal and thereafter by way of reference to the High Court. However, since the question involved is a question of jurisdiction, we are examining the matter on the merits of the case and since the case can only fall under s. 64(1)(i) or (ii), we have passed the orders as above. Rule is made absolute accordingly with costs.
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