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    <title>Enforcement officials can&#039;t collect cheques; only assessing officers can. Petitioner entitled to refund.</title>
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    <description>Recovery of dues - power of enforcement wing officials to collect cheques - It is very clear that the enforcement wing officials cannot usurp the powers of the assessing officers and collect cheques. Therefore, the petitioner is entitled to refund of the cheque amount. - HC</description>
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