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1982 (4) TMI 268 - ALLAHABAD HIGH COURTExtract: ....... enforceable against the proprietors of the business, that is, the petitioners. The action taken by the tax authorities, therefore, in attaching the properties of the petitioners could not be said to be illegal or unjustified. In the result, the petition fails and is dismissed. In the circumstances, the parties are directed to bear their own costs.
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