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1991 (7) TMI 185 - CEGAT, MADRASExtract: .......at, the authorities have rightly construed the direction of the Court for consideration of the issue on merits i.e., in terms of law under which the relief could be given. The limitation in the statute is part of substantive law and cannot be considered as a technical issue. In view of this the learned lower authority rsquo s order is maintainable.
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