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1996 (12) TMI 18 - MADRAS HIGH COURTExtract: .......s court in the tax case is liable to be set aside. Thus, considering the facts arising in this case, in the light of the judicial pronouncements cited supra, we hold that the abovesaid two tax civil miscellaneous petitions filed by the assessee under section 151 of the Code of Civil Procedure are not maintainable and, therefore, they are dismissed.
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