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1988 (11) TMI 17 - ANDHRA PRADESH HIGH COURTExtract: .......s of land. Therefore, the charging section 3 does not apply to the case of the petitioner. Hence, the levy and assessment of the exempted land by operation of section 12(b) is without authority and, therefore, the impost of levy of tax is clearly without authority of law. The writ petition is, accordingly, allowed. No costs. Advocate s fee Rs. 350.
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