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1975 (3) TMI 18 - MADRAS HIGH COURT
Extract:
....... Form No. 10 would also have to be struck down as ultra vires, as the prayer contained therein is made conditional on the assessee complying with the time limit prescribed in paragraph 2. The appeals are dismissed with costs in W. As. Nos. 167 to 169 of 1972. There will be no order as to costs in W.A. No. 170 of 1972. Counsel s fee Rs. 250 in each.