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1983 (6) TMI 24 - HC - Wealth-taxExtract: .......tion. In the result the petition is dismissed. There will be no order as to costs. Before parting, we record our appreciation for the assistance rendered by Shri J. P. Bhattacharjee, Advocate-General, Nagaland, and Dr. B. P. Saraf, learned standing counsel for the Revenue, in dealing with the question of applicability of s. 5 of the Limitation Act.
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