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1985 (3) TMI 297 - CEGAT MADRASExtract: .......ppeals) is maintainable in law and is based on facts. Accordingly, we dismiss the appeal of the Collector. 7. As the matter relates to a claim for the year ended 1982-83 and much water has flown under the bridge since then, we also direct that the order of the Collector (Appeals) be given effect within three months from the date of this order.
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