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    <title>2020 (9) TMI 117 - PATNA HIGH COURT</title>
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    <description>Where a grievance concerns alleged discriminatory tax exemption treatment, the writ court may decline merits adjudication if an effective statutory or forum-based remedy is available. The petition was treated as having become infructuous with the passage of time and the change in legal position, and the remaining exemption grievance was not examined in writ proceedings. The petitioner was instead relegated to the appropriate authority and, if necessary, the appropriate forum in accordance with law, with liberty to pursue the claim and an expectation of expeditious consideration. No substantive determination on the exemption claim was made.</description>
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      <link>https://www.taxtmi.com/caselaws?id=397998</link>
      <description>Where a grievance concerns alleged discriminatory tax exemption treatment, the writ court may decline merits adjudication if an effective statutory or forum-based remedy is available. The petition was treated as having become infructuous with the passage of time and the change in legal position, and the remaining exemption grievance was not examined in writ proceedings. The petitioner was instead relegated to the appropriate authority and, if necessary, the appropriate forum in accordance with law, with liberty to pursue the claim and an expectation of expeditious consideration. No substantive determination on the exemption claim was made.</description>
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      <pubDate>Wed, 26 Aug 2020 00:00:00 +0530</pubDate>
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