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1987 (1) TMI 277 - CEGAT, CALCUTTAExtract: .......t be a ground for demand as a demand could be raised only in terms of proviso to Rule 9(1). 14. emsp As we have seen above, in view of the admitted factual position, there was no cause for demand in the instant case. Therefore, I consider that the Collector rsquo s order is misconceived and incorrect. It is set aside as such. The appeal is allowed.
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