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    <title>1976 (12) TMI 177 - GAUHATI HIGH COURT</title>
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    <description>Taxing authorities bound by an order of the Assam Board of Revenue cannot maintain writ petitions under Articles 226 and 227 to challenge that order. The Gauhati HC accepted the preliminary objection that, under the Act, such authorities are subject to the Board&#039;s and lack competence to assail it in writ proceedings. The court followed its earlier view that the Board&#039;s order is binding on the taxing authorities, with the result that the petitions were not maintainable.</description>
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    <pubDate>Wed, 08 Dec 1976 00:00:00 +0530</pubDate>
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      <title>1976 (12) TMI 177 - GAUHATI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=151593</link>
      <description>Taxing authorities bound by an order of the Assam Board of Revenue cannot maintain writ petitions under Articles 226 and 227 to challenge that order. The Gauhati HC accepted the preliminary objection that, under the Act, such authorities are subject to the Board&#039;s and lack competence to assail it in writ proceedings. The court followed its earlier view that the Board&#039;s order is binding on the taxing authorities, with the result that the petitions were not maintainable.</description>
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      <pubDate>Wed, 08 Dec 1976 00:00:00 +0530</pubDate>
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