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1975 (9) TMI 2 - SC - Income TaxNo objection to the application of the procedure laid down in the Travancore Act for recovery of dues against the appellants as are realisable from the assets of the deceased - in view of this concession, it is unnecessary for us to deal with the question whether there was any additional burden or disadvantage imposed upon the appellants by the procedure in the 1961 Act - Tax Recovery Officer will only use the procedure in the Travancore Act so far as it is possible to apply it
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