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1976 (10) TMI 6 - KERALA HIGH COURTExtract: .......t assessments other than those under sections 5(4) and 6 of the Act is declared as ultra vires of section 9(1) of the Act. Exhibit P-4 is set aside. The third respondent, the Board of Revenue, is directed to pass fresh orders on exhibit P-3 revision. The original petition is allowed to the extent indicated above. There will be no order as to costs.
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