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Showing 181 to 181 of 181 Records
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1982 (12) TMI 1 - BOMBAY HIGH COURT
Estate Duty, Tribunal ... ... ... ... ..... d the contentions. It contains no statement of reasoning. There is no way of determining whether or not the Tax Recovery Officer came to his conclusion upon evidence. We have no doubt that upon this ground the impugned order must, in any event, be set aside. In the premises, the Tax Recovery Officer is restrained from proceeding to recover the tax arrears of the first petitioner by sale of the property attached. The order of attachment of the property is quashed. No order as to costs. Rule accordingly. Mr. Shelot applied for leave to appeal to the Supreme Court. The decision that we have come to is based upon the judgment of the Supreme Court in Abdul Shukoor Saheb s case, AIR 1963 SC 1150. No case arises for the grant of such leave. Mr. Shelot applies that the order quashing the attachment should not take effect for a period of eight weeks. In our view, it is enough that the order quashing the attachment should not become operative until February 1, 1983. Order accordingly.
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