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1997 (9) TMI 16 - MADRAS HIGH COURTExtract: .......erits and according to the provisions of the Agricultural Income-tax Act, 1955. As the matter has been remitted back for de novo proceedings, the first respondent shall afford one opportunity of hearing to the petitioner and pass orders according to law. The writ petition is allowed, but no costs. Consequently, W. M. P. No. 21051 of 1997 is closed.
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