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2003 (8) TMI 513 - KERALA HIGH COURTExtract: .......ere is no material before the Deputy Commissioner to invoke the suo motu jurisdiction vested under section 35 of the Act, we find that the said finding of the Tribunal is factually incorrect and legally unsustainable. Accordingly, we set aside the order of the Tribunal and restore the order of the Deputy Commissioner (annexure B). Petition allowed.
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