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1988 (4) TMI 409 - ORISSA HIGH COURTExtract: .......e Commissioner had no jurisdiction to pass the impugned order (annexure 9) and on facts also it is unsupportable. In either view, the appeal is bound to succeed. 14.. In the result, the appeal is allowed and the impugned order of the Commissioner (annexure 9) is set aside. Parties to bear their own costs. H.L. AGRAWAL, C.J.-I agree. Appeal allowed.
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