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1960 (11) TMI 131 - HC - Indian LawsExtract: .......ent of the holding in question by a wrong decision on the jurisdictional facts, viz., that there was an incorrect valuation at the time of the general assessment and that that was due to misrepresentation or fraud. 36. For the reasons given above, I would dismiss the appeal with costs. V. Ramaswami, C.J. 37. I agree. Kanhaiya Singh, J. 38. I agree.
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