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2003 (8) TMI 520 - WEST BENGAL TAXATION TRIBUNALExtract: .......in the instant case), a seizure may be held early. 7.. Accordingly the order of seizure and the subsequent show cause notice for penalty proceedings cannot but be sustained. The application, therefore, is liable to be dismissed and is dismissed. 8.. Without any order as to costs. 9.. P.K. GANGULY (Judicial Member). - I agree. Application dismissed.
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