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2006 (8) TMI 133 - GAUHATI HIGH COURTAssam Agricultural Income Tax Act, 1939 – demand notices issued under section 23 of the Assam Agricultural Income-tax Act, 193 – it is sought to be contended that the assessments under the Assam Act are liable to be correspondingly revised, the impugned notices in question are, therefore, not legally sustainable. – held that such contention is not acceptable – further in respect of another contention of refund of excess tax paid, the documents enclosed by the petitioner contain mere assertions made by it to the effect that excess tax has been paid under the Assam Act and refund is due. – No order of refund as contemplated by the Act has been placed before the court – The provisions for refund are contained in Chapter VI of the Assam Act and refunds are to be granted on completion of a proceeding in this regard as contemplated by the Act. – held that this writ petition will not justify grant of any relief to the petitioner. Consequently and for the reasons stated this writ petition has to be dismissed which I hereby do.
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