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    <description>A state mechanism establishes four regional Nodal Committees to receive online taxpayer grievances alleging high-pitched or unreasonable assessment orders under relevant tax laws. Taxpayers must file petitions within the prescribed short period; committees will examine allegations of procedural lapses, misinterpretation of law, non-application of mind, and lack of natural justice, upload approved gists of observations for petitioners, and report findings to the Chief Commissioner who may seek explanations or initiate disciplinary action. The committees are administrative review bodies and do not create legal rights or substitute the appellate process.</description>
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