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2000 (12) TMI 96 - KERALA HIGH COURTExtract: .......ax Recovery Officer will only use the procedure in the Travancore Income-tax Act so far as it is possible to apply it. Hence we are of the view that necessary clarification is necessary to substitute the word Tax Recovery Officer instead of the word Department in direction No. 2 in paragraph 18 of the judgment. This petition is accordingly allowed.
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