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    <description>The appeal was dismissed with costs, and the court upheld the decision of the High Court. The period of limitation for completing the block assessment was set to expire on 31st August, 2000, and the period during which the interim stay was in operation was excluded from the limitation period. The court also affirmed that the special audit was an integral part of the assessment proceedings and that the searches conducted on subsequent dates were valid.</description>
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      <description>The appeal was dismissed with costs, and the court upheld the decision of the High Court. The period of limitation for completing the block assessment was set to expire on 31st August, 2000, and the period during which the interim stay was in operation was excluded from the limitation period. The court also affirmed that the special audit was an integral part of the assessment proceedings and that the searches conducted on subsequent dates were valid.</description>
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