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1997 (3) TMI 584 - RAJASTHAN TAXATION TRIBUNALExtract: .......icate that amount so collected by the assessee-respondent was refunded to him. Under the facts and circumstances of the case, there was no justification to take proceedings under section 12 of the Act against the assessee. There was no question of double taxation. 7.. Accordingly, the revision is dismissed. No order as to costs. Petition dismissed.
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