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    <title>2007 (5) TMI 574 - ALLAHABAD HIGH COURT</title>
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    <description>For revision under section 10B of the U.P. Trade Tax Act, limitation runs from the date of the specific subordinate order sought to be revised, not from the original assessment order when the challenge is to a later order in reopened proceedings. A reasoned order dropping proceedings under section 21 is itself an order in law and falls within the wide phrase &quot;any order&quot; in section 10B, since the provision covers all subordinate orders except those expressly excluded. On that basis, the revisional challenge was treated as timely and maintainable.</description>
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      <description>For revision under section 10B of the U.P. Trade Tax Act, limitation runs from the date of the specific subordinate order sought to be revised, not from the original assessment order when the challenge is to a later order in reopened proceedings. A reasoned order dropping proceedings under section 21 is itself an order in law and falls within the wide phrase &quot;any order&quot; in section 10B, since the provision covers all subordinate orders except those expressly excluded. On that basis, the revisional challenge was treated as timely and maintainable.</description>
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