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1978 (8) TMI 192 - ALLAHABAD HIGH COURTExtract: .......utory duty of the Board, which was to provide local administration within the area of its jurisdiction. In view of the conclusions arrived at, the question is answered in the affirmative, in favour of the assessee, and against the department. The assessee is entitled to its costs, which is assessed at Rs. 200. Reference answered in the affirmative.
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