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1974 (8) TMI 45 - ANDHRA PRADESH HIGH COURTExtract: .......ed to in those sections. In other words, section 18 as such is not made applicable to the legal representatives. Therefore, the proposed action under section 18 by the Wealth-tax Officer must be held to be without jurisdiction. The impugned notices are, therefore, quashed and the writ petitions allowed with costs. Advocate s fee is Rs. 100 in each.
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