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    <description>The Tribunal allowed the application, declaring the seizure illegal and canceling the notice. The decision favored the petitioner due to procedural errors and lack of statutory authority for valuation verification by the Commercial Tax Officer. Both Tribunal members concurred on the unlawfulness of the actions taken, emphasizing the officer&#039;s exceeding of jurisdiction in verifying valuation, ultimately leading to the quashing of the seizure and notice.</description>
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      <description>The Tribunal allowed the application, declaring the seizure illegal and canceling the notice. The decision favored the petitioner due to procedural errors and lack of statutory authority for valuation verification by the Commercial Tax Officer. Both Tribunal members concurred on the unlawfulness of the actions taken, emphasizing the officer&#039;s exceeding of jurisdiction in verifying valuation, ultimately leading to the quashing of the seizure and notice.</description>
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