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1993 (9) TMI 338 - ORISSA HIGH COURTExtract: .......tion and/or that the collection is unauthorised, he shall take appropriate steps for refund of the same. If a contrary conclusion is arrived at, it is open to the petitioner to challenge the conclusion in an appropriate forum. The writ application is accordingly disposed of. No costs. D.M. PATNAIK, J.-I agree. Writ petition disposed of accordingly.
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