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    <title>2016 (3) TMI 333 - GUJARAT HIGH COURT</title>
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    <description>Section 30 of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 gives any person aggrieved a right of appeal against an order of the Recovery Officer, and that remedy is not displaced by the Second and Third Schedules to the Income-tax Act, 1961 applied under Section 29. An &quot;order&quot; is not limited to a final adjudication; it includes recovery-stage directions that materially and adversely affect rights, including orders accepting a bid, fixing sale terms, proclamation, valuation and upset price in auction proceedings. The availability of remedies under Rules 60 and 61 does not exclude the statutory appeal. The appeal before the Tribunal was therefore maintainable.</description>
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      <title>2016 (3) TMI 333 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=325149</link>
      <description>Section 30 of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 gives any person aggrieved a right of appeal against an order of the Recovery Officer, and that remedy is not displaced by the Second and Third Schedules to the Income-tax Act, 1961 applied under Section 29. An &quot;order&quot; is not limited to a final adjudication; it includes recovery-stage directions that materially and adversely affect rights, including orders accepting a bid, fixing sale terms, proclamation, valuation and upset price in auction proceedings. The availability of remedies under Rules 60 and 61 does not exclude the statutory appeal. The appeal before the Tribunal was therefore maintainable.</description>
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