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2005 (11) TMI 452 - GAUHATI HIGH COURTExtract: .......ed under the Act of 1956 within a period of three weeks from today. The appellate authority shall, in the event the assessees so approach and submit application, condone the delay for having chosen a wrong forum to vindicate their grievance. Till expiry of three weeks, the taxing authority shall not take any coercive measure for recovery. No costs.
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