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1989 (3) TMI 52 - HC - Wealth-taxExtract: .......ral prayer is made by Mr. J. P. Shah, learned counsel appearing for the petitioner in both these petitions, for issuance of a certificate for appeal to the Supreme Court. In our opinion, no substantial question of law of general importance which needs to be decided by the Supreme Court arises in these cases and, accordingly, the prayer is rejected.
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