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    <title>Value of the route permits held by the transporters should be considered for the purpose of wealth-tax assessments.</title>
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    <description>Route-permit value may be excluded from wealth-tax where the statutory scheme and permit terms create a precarious, limited-term interest not available to the holder beyond a short period, and assessing officers must examine permit terms, Motor Vehicle Act provisions, and local conventions before granting such exclusion.</description>
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      <description>Route-permit value may be excluded from wealth-tax where the statutory scheme and permit terms create a precarious, limited-term interest not available to the holder beyond a short period, and assessing officers must examine permit terms, Motor Vehicle Act provisions, and local conventions before granting such exclusion.</description>
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      <pubDate>Sat, 17 Jun 1972 00:00:00 +0530</pubDate>
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