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1988 (6) TMI 38 - HC - Income TaxExtract: .......can take recourse to the provisions under section 20 of the Act making a claim or objection to the attachment or sale of the property in execution of the certificate in question on the ground that it is not liable as such. The writ application, therefore, being entirely misconceived, is dismissed. In the circumstances, we make no order as to costs.
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