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1972 (9) TMI 38 - MADRAS HIGH COURTTravancore Excess Profits Tax Act - petitioner is the same in all these writ petitions and he has prayed for the issue of writs of certiorari to quash the four assessment orders of the same date, December 31, 1963, passed under the Travancore Excess Profits Tax Act - Whether assessment and recovery of excess profit tax could be made after disruption of a Hindu Undivided family - Whether a fresh plea could be made for the first time at the Appellate stage
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