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1992 (12) TMI 212 - ORISSA HIGH COURT
Extract:
.......tion of tax. This again is a matter which cannot be judicially decided. It is open to the persons who are affected to move the State for necessary action in the matter. 17.. The irresistible conclusion is that the writ applications are without any merit, and are accordingly dismissed. No costs. D.M. PATNAIK, J.-I agree. Writ applications dismissed.