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1971 (8) TMI 66 - MADRAS HIGH COURTRecovery Proceedings – certificate under section 46(2) - death of defaulter – is there a need to amend the certificate showing the legal representatives as the assessee – Held, no – held that revenue authorities were in order in proceeding with the recovery in pursuance of the certificate issued under section 46(2) of the Act and that there is no need to amend the certificate either by the income-tax authorities or by the Collector showing the legal representatives as the assessee
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