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    <title>Spot Tax Collection by Cheque Deemed Illegal Without Assessment Order During Inspection; Demand Invalidated.</title>
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    <description>Validity of demand raised - spot collection of taxes - Since the collection of cheques from the petitioner is admittedly, towards payment of tax, as per the settled law, the said collection by the second respondent on the date of inspection from the petitioner is illegal without there being any assessment order - HC</description>
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