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1989 (12) TMI 47 - HIGH COURT OF JUDICATURE AT ALLAHABADExtract: .......find out any rule which required giving an opportunity prior to issuance of demand notices. The operation of the Rules 155 and 160 is automatic. As the petitioner did not obtain permission of the requisite authority before removing the tobacco, he was liable to pay the amount demanded from him. 5. The writ petition has no merit and it is dismissed.
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