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2005 (11) TMI 460 - KERALA HIGH COURTExtract: .......party could not be traced. State is a loser by evasion of tax. Hence we set aside the judgment of the learned single Judge. It is open to the authorities to take further action on the basis of exhibit P7 notice and proceedings, if any, pursuant thereto. Writ appeal is disposed of. Order on C.M.P. No. 230 of 1999 in W.A. No. 96 of 1999(E) dismissed.
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