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1937 (3) TMI 19 - HC - Income TaxExtract: .......onding to Section 61, Stamp Act). We accordingly quash the order of 26th September. 3. It seems to me therefore that the order of the learned Subordinate Judge impounding the document is illegal and ought to be set aside. I make no order as to costs. It is open to the petitioner to apply to the revenue authorities for the refund of the said amount.
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