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    <description>The court concluded that the writ application was not maintainable as the petitioner had an alternative remedy available under Rule 11 of the Second Schedule to the Income Tax Act. The court directed the petitioner to file a claim with the Tax Recovery Officer within four weeks for investigation. The court emphasized addressing the attachment order grievance through prescribed procedural mechanisms rather than a writ petition, rejecting the writ applications and vacating the ad-interim relief granted earlier.</description>
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      <description>The court concluded that the writ application was not maintainable as the petitioner had an alternative remedy available under Rule 11 of the Second Schedule to the Income Tax Act. The court directed the petitioner to file a claim with the Tax Recovery Officer within four weeks for investigation. The court emphasized addressing the attachment order grievance through prescribed procedural mechanisms rather than a writ petition, rejecting the writ applications and vacating the ad-interim relief granted earlier.</description>
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