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1984 (11) TMI 211 - CEGAT, NEW DELHIExtract: .......d in the same terms. 25. In the result, all the 44 appeals before us stand rejected, the appropriate assessing authority being at liberty in each case to take further action in pursuance of the directions contained in para 19.0 of the Order of the Collector (Appeals), without being bound by the Collector rsquo s observations elsewhere in the Order.
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