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1987 (7) TMI 220 - CEGAT, NEW DELHIExtract: .......arred demand is a dead demand. So, even if we accept that there was a short levy, this demand cannot make that loss good. 21. ensp I set aside the demand and prohibit recovery of money under it. However, the assessment at crude rate from 7-2-1978 after the issue of the public notice is in order and that assessment shall not be altered or disturbed.
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