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    <title>1999 (2) TMI 34 - KERALA High Court</title>
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    <description>Writ relief was declined where the petitioner challenged recovery proceedings after the assessment orders had long become final, without first pursuing available appellate remedies. The High Court treated the petition as barred by inordinate delay and laches because the challenge came after substantial delay. It also held that notices and assessment orders were validly served, including by refusal, and that suppression of earlier recovery notices, sale adjournments and related facts disentitled the petitioner to discretionary relief. A writ petitioner must make full and frank disclosure and cannot bypass effective statutory remedies while withholding material facts.</description>
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    <pubDate>Tue, 23 Feb 1999 00:00:00 +0530</pubDate>
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      <title>1999 (2) TMI 34 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=15564</link>
      <description>Writ relief was declined where the petitioner challenged recovery proceedings after the assessment orders had long become final, without first pursuing available appellate remedies. The High Court treated the petition as barred by inordinate delay and laches because the challenge came after substantial delay. It also held that notices and assessment orders were validly served, including by refusal, and that suppression of earlier recovery notices, sale adjournments and related facts disentitled the petitioner to discretionary relief. A writ petitioner must make full and frank disclosure and cannot bypass effective statutory remedies while withholding material facts.</description>
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      <pubDate>Tue, 23 Feb 1999 00:00:00 +0530</pubDate>
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