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1991 (11) TMI 228 - HC - VAT and Sales TaxExtract: .......If, however, the officer-in-charge of the check-post is of the considered view that a departure is warranted, he must record reasons therefor and indicate those to the prescribed person. Adoption of such procedure will be in tune with principles of natural justice. The writ application is disposed of accordingly. No costs. S.K. MOHANTY, J.-I agree.
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