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The High Court of Madras dismissed the writ petitions challenging the order rejecting the revision filed by the petitioner against the assessment orders for the years 1976-77 and 1977-78 under the Tamil Nadu Agricultural Income-tax Act, 1955. The petitioner's consent for including lands in his wives' names for assessment was upheld, and the court found no error in the impugned order. The petitions were dismissed with no costs.
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