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    <title>Wrong issuance of prohibitory orders</title>
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    <description>Issuance of prohibitory orders against an assessee&#039;s bankers requires strict adherence to existing procedure: officers must interview the assessee, ascertain facts, and reconcile payments before taking coercive action to prevent wrongful attachment where payment has already been made; these procedural instructions must be communicated to all officers to ensure scrutiny and avoid recurrence.</description>
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