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    <title>2004 (9) TMI 632 - KERALA HIGH COURT</title>
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    <description>The court directed the assessing officer to consider the rejection proposal but instructed the petitioner to provide a proper lease deed and offer security in the form of a bank guarantee or landed property. The officer was tasked with verifying the lease, summoning the building owner, and conducting inquiries before granting registration. The writ petition was disposed of, with instructions for the officer to reconsider if the petitioner complies. If credible sureties were not provided, a bank guarantee could suffice, with continued monitoring to prevent tax liabilities. A final decision was to be made within a month of meeting specified requirements.</description>
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    <pubDate>Wed, 29 Sep 2004 00:00:00 +0530</pubDate>
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      <title>2004 (9) TMI 632 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=163518</link>
      <description>The court directed the assessing officer to consider the rejection proposal but instructed the petitioner to provide a proper lease deed and offer security in the form of a bank guarantee or landed property. The officer was tasked with verifying the lease, summoning the building owner, and conducting inquiries before granting registration. The writ petition was disposed of, with instructions for the officer to reconsider if the petitioner complies. If credible sureties were not provided, a bank guarantee could suffice, with continued monitoring to prevent tax liabilities. A final decision was to be made within a month of meeting specified requirements.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Wed, 29 Sep 2004 00:00:00 +0530</pubDate>
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