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The High Court of Punjab and Haryana dismissed the civil revision petition as the notice under rule 2 of the Second Schedule to the Income-tax Act, 1961, had been served on the defaulter, who was not allowed to deal with his property without permission from the Tax Recovery Officer under rule 16. The court found no grounds for interference and dismissed the petition with no costs. (Case Citation: 1995 (10) TMI 37 - PUNJAB AND HARYANA High Court; Judge: V. K. JHANJI)
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