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2019 (4) TMI 1455 - MADRAS HIGH COURTRecovery of arrears of interest and penalty - lifting of attachment of property - HELD THAT:- Having accepted the conclusion of the aforesaid committee, it does not now lie in the mouth of the department to state that the Special Committee could not have considered a matter falling within the compass of the Entry Tax Act. The fact that the petitioner has remitted the tax component also does not advance the case of the respondent. Thus, particularly for the reason that the Entry Tax assessment relating to the period 1995-96, dated 31.12.1997 has been set aside and no other demand admittedly exists, the petitioners’ stand is accepted - The impugned order is quashed and the respondents are directed to lift the attachment on the property within a period of four (4) weeks from the date of receipt of a copy of this order. Petition allowed.
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