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2002 (7) TMI 777 - PUNJAB AND HARYANA HIGH COURTExtract: ....... record but unfortunately none of the authorities below took note of it. We, therefore, allow the writ petition, set aside the impugned orders and direct the Deputy Excise and Taxation Commissioner, Patiala, to entertain the appeals filed by the petitioner without deposit of any tax and decide the same in accordance with law. Writ petition allowed.
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