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1957 (4) TMI 74 - MADRAS HIGH COURTExtract: .......or in these two writ petitions, the more appropriate relief appears to be to set aside the certificates issued under section 46(2) of the Act, in relation to the assessment, years 1940-41 and 1941-42 by the issue of a writ of certiorari. To that extent these petitions are allowed. There will be no order as to costs in W.P. Nos. 251 and 252 of 1955.
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