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2003 (1) TMI 94 - BOMBAY HIGH COURTTax Recovery - Garnishee Proceedings - The notice has been given under section 226(3) of the Income-tax Act, 1961, directing the branch manager to pay to the first respondent an amount of Rs. 49,38,880 allegedly due from the petitioners as assessee in default on account of income-tax, penalty, etc.
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