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1975 (7) TMI 130 - ORISSA HIGH COURTExtract: .......from the said Act for the contention that the assessments for the years 1971-72 and 1972-73 by adopting the notification having already been made cannot be reopened. Both the contentions of the petitioner, therefore, fail. 6.. The writ application is accordingly dismissed. We make no direction for costs. B.K. RAY, J.-I agree. Application dismissed.
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