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1983 (12) TMI 27 - HC - Wealth-taxExtract: .......use the WTO changes his opinion about the method of valuation of shares. In my judgment, the proceedings commenced by the WTO under s. 17 of the Act were wholly misconceived and are required to be struck down. Accordingly, the petition succeeds and the rule is made absolute in terms of prayer (a) of the petition. There will be no order as to costs.
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