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2002 (9) TMI 829 - WEST BENGAL TAXATION TRIBUNALExtract: .......mity with law. Therefore we do not find any ground for which the seizure and the penalty can be assailed. Both the points are therefore decided against the petitioner. The application therefore fails and is liable to be dismissed and is dismissed. Parties do bear their respective costs. 9.. A. DEB (Technical Member).-I agree. Application dismissed.
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