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1991 (2) TMI 401 - KARNATAKA HIGH COURTExtract: ....... at the request of the petitioner s advocate, to hold the proceedings of assessment at Belgaum. Therefore no prejudice or hardship is caused to the petitioner by the order of transfer and it is not open to a dealer under the Act to question the Commissioner s power to transfer. The writ petitions are accordingly dismissed. Writ petitions dismissed.
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