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    <title>1971 (11) TMI 152 - MADRAS HIGH COURT</title>
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    <description>The court denied the petitioners&#039; refund claim for sales tax paid, emphasizing their delay in seeking relief and failure to utilize statutory remedies like filing appeals. Despite arguments of no undue delay, the judge declined to exercise discretion under Article 226, considering the petitioners&#039; lack of earlier complaints and failure to settle similar matters with authorities promptly. The court stressed the importance of timely action and adherence to legal procedures, ultimately dismissing the petition without costs. The judgment highlights the significance of expressing grievances promptly and following established legal processes in seeking tax refunds.</description>
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    <pubDate>Tue, 23 Nov 1971 00:00:00 +0530</pubDate>
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      <title>1971 (11) TMI 152 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=150203</link>
      <description>The court denied the petitioners&#039; refund claim for sales tax paid, emphasizing their delay in seeking relief and failure to utilize statutory remedies like filing appeals. Despite arguments of no undue delay, the judge declined to exercise discretion under Article 226, considering the petitioners&#039; lack of earlier complaints and failure to settle similar matters with authorities promptly. The court stressed the importance of timely action and adherence to legal procedures, ultimately dismissing the petition without costs. The judgment highlights the significance of expressing grievances promptly and following established legal processes in seeking tax refunds.</description>
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      <pubDate>Tue, 23 Nov 1971 00:00:00 +0530</pubDate>
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