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2004 (5) TMI 536 - GAUHATI HIGH COURTExtract: .......proper ground to do so and the same suffers from the mandatory requirement of recording of the reasons. In view of our decision of striking down the rules, we do not propose to enter into the above submissions and accordingly, the impugned order of reassessment stands quashed. The writ petition stands allowed as stated above. Writ petition allowed.
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