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1972 (10) TMI 115 - ALLAHABAD HIGH COURTExtract: .......of the above discussion, it was in the peculiar circumstances of this case essential for the postal authorities to write the name of the person who refused to take delivery of the registered letter and we, therefore, answer question No. (2) in the positive. The assessee shall get his costs which we assess at Rs. 100. Reference answered accordingly.
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