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1967 (12) TMI 56 - MADRAS HIGH COURTExtract: ....... the seller in Madras (or Nellore). In such circumstances, it can be held that the power to seize and confiscate is ancillary to the power to levy tax, as it empowered the authorities to take reasonable steps to ensure that the tax is not evaded. Therefore, these writ petitions must fail and are dismissed. No order as to costs. Petitions dismissed.
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