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1993 (1) TMI 99 - HIGH COURT AT CALCUTTAExtract: ....... answered the description of Item Nos. 19 and 22 of the Schedule. Therefore, the levies and collections were lawful. 33. The decision on the merits against the respondent renders the question of limitation unnecessary and does not call for determination. Accordingly, the appeal fails. 34. There will be no order as to costs. J.N. Hore J. . -I agree.
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