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1998 (1) TMI 44 - GAUHATI HIGH COURTExtract: ....... or partly of agricultural land, is not entitled to exclude such shares from his wealth. Following the same, we set aside the order dated March 31, 1989 (annexure C ), as passed by the Tribunal and remand the matter as a whole for disposal in accordance with law and the aforesaid judgment of the Supreme Court. The reference is answered accordingly.
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