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1991 (2) TMI 402 - HC - VAT and Sales TaxExtract: .......the approximate liability is estimated at Rs. 1,35,00,000. 15.. Therefore, on the facts of the present case, there is no reason to hold that there is any contravention of mandatory requirements of any provisions of section 165, Cr. P.C. Hence, the challenge made to the seizure order fails and the writ petition is dismissed. Writ petition dismissed.
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