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2001 (10) TMI 1135 - GAUHATI HIGH COURT
Extract:
.......1965 16 STC 875. 8.. In view of the foregoing discussions, I have no hesitation in coming to the conclusion that the suo motu revisional order dated April 30, 1996 passed by the Deputy Commissioner of Taxes, Tinsukia, needs to be interfered with. The aforesaid order, therefore, stands quashed and the writ petition is allowed. Writ petition allowed.