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2009 (7) TMI 70 - KERALA HIGH COURTCross Examination of the officer who has taken the samples – held that - The records relating to taking of the samples shall be made available to the petitioners for their perusal. If the Officer, who did the analysis, is not available, his successor-in office along with the records concerned shall be made available for the cross-examination of the petitioners – further - If the petitioners invoked the appellate remedy, normally, they would have paid the amount levied. Because this Court entertained this Original Petition and granted unconditional stay for the last 7 years, the petitioners were saved from paying any amount. We take note of the maxim that 'act of Court shall prejudice none'. By the Act of this Court, the Revenue also cannot be prejudiced.
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