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    <title>Enhancement of powers of adjudication of Additional Collectors - Instructions regarding</title>
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    <description>Additional Collectors are authorised to issue and decide show cause notices involving allegations of suppression of facts, mis-declaration, fraud, collusion etc., in proceedings under section 11A and rule 9(2) where the duty involvement does not exceed Rs. 5 lakhs; cases with duty involvement above that threshold remain for decision by the Collector. Earlier Board instructions on adjudicatory allocation are modified to this extent.</description>
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