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    <title>1982 (4) TMI 271 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=153914</link>
    <description>A writ petition challenging distraint and recovery proceedings was held not maintainable because the affidavit did not state the grounds of attack with precision and specificity. In Article 226 proceedings, objections must be clear, explicit, and properly pleaded so that the Court and the opposite party can answer them; vague, ambiguous, and jumbled allegations are insufficient to invoke extraordinary writ jurisdiction. As the petitioner&#039;s objections to the distraint order, the quantum of tax, and non-adjustment of payment were not specifically raised in the affidavit, the writ challenge failed and was dismissed.</description>
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    <pubDate>Fri, 23 Apr 1982 00:00:00 +0530</pubDate>
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      <title>1982 (4) TMI 271 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=153914</link>
      <description>A writ petition challenging distraint and recovery proceedings was held not maintainable because the affidavit did not state the grounds of attack with precision and specificity. In Article 226 proceedings, objections must be clear, explicit, and properly pleaded so that the Court and the opposite party can answer them; vague, ambiguous, and jumbled allegations are insufficient to invoke extraordinary writ jurisdiction. As the petitioner&#039;s objections to the distraint order, the quantum of tax, and non-adjustment of payment were not specifically raised in the affidavit, the writ challenge failed and was dismissed.</description>
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      <pubDate>Fri, 23 Apr 1982 00:00:00 +0530</pubDate>
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