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1994 (3) TMI 67 - GUJARAT HIGH COURTExtract: .......assessee, can be attached and recovered as an arrear of tax . Hence, in our view, the notices issued by the authority are illegal and contrary to the provisions of section 226 of the Act. In the result, the petition is allowed. The notices dated October 23, 1993 (annexure C ), are quashed and set aside. Rule made absolute with no order as to costs.
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