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    <title>1994 (3) TMI 40 - MADRAS High Court</title>
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      <description>The court ruled in favor of the petitioner, allowing the writ petition, quashing the challenged order, and directing the respondents to deal with the rectification application on its merits and according to the law. The court held that the assessment made contrary to the judgment constituted an error on the face of the record, making the application for rectification maintainable.</description>
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