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1970 (10) TMI 16 - HC - Income TaxRecovery proceedings - Since we have taken the view that the Sub-Divisional Officer's order in appeal refusing to set aside the sale has become final and the sale is not liable to be set aside, we do not think it necessary to go info this question whether the failure on the part of the petitioner to deposit the amount recoverable from him disentitles him to make an application for setting aside the sale or disentitles the Tax Recovery Officer to set aside the same
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