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    <title>1995 (9) TMI 19 - CALCUTTA High Court</title>
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    <description>Service of an attachment order that is required for the order to take effect, together with the location of the attached property within the High Court&#039;s territorial limits, can constitute part of the cause of action under Article 226(2), so territorial jurisdiction may be established on those facts. The Tax Recovery Officer&#039;s function under the Second Schedule is limited to recovery proceedings and does not extend to finally deciding title beyond that statutory scope. The alternative-remedy objection was rejected where the impugned order was conclusive in effect and no efficacious statutory appeal was shown. The attachment was therefore set aside and the writ succeeded, with release of the shares subject to the stated payment arrangement.</description>
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    <pubDate>Fri, 01 Sep 1995 00:00:00 +0530</pubDate>
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      <title>1995 (9) TMI 19 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=18400</link>
      <description>Service of an attachment order that is required for the order to take effect, together with the location of the attached property within the High Court&#039;s territorial limits, can constitute part of the cause of action under Article 226(2), so territorial jurisdiction may be established on those facts. The Tax Recovery Officer&#039;s function under the Second Schedule is limited to recovery proceedings and does not extend to finally deciding title beyond that statutory scope. The alternative-remedy objection was rejected where the impugned order was conclusive in effect and no efficacious statutory appeal was shown. The attachment was therefore set aside and the writ succeeded, with release of the shares subject to the stated payment arrangement.</description>
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      <pubDate>Fri, 01 Sep 1995 00:00:00 +0530</pubDate>
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