1987 (2) TMI 497

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..... f this Court, is as under: "Whether, on the facts and in the circumstances of the case, the Board of Revenue was justified in holding that the Commercial Taxes Officer, Special Circle I, Jaipur, was not competent to file special appeal because the assessment was finalised by the Commercial Taxes Officer, Special Circle II, Jaipur, whereas at the time of filing of special appeal, the Commercial Tax .....

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