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    <title>1988 (9) TMI 26 - CALCUTTA High Court</title>
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    <description>A Tribunal reference may be heard by a differently constituted Bench after a member&#039;s superannuation where the governing rule is construed harmoniously and no prejudice is shown from the change in composition. The Court also stated that writ interference is not warranted unless the estate duty assessment discloses a jurisdictional error or illegality under the applicable provision. On the facts, the Bench constitution challenge and the challenge to the assessment both failed, and the writ petition was dismissed.</description>
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      <title>1988 (9) TMI 26 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=24467</link>
      <description>A Tribunal reference may be heard by a differently constituted Bench after a member&#039;s superannuation where the governing rule is construed harmoniously and no prejudice is shown from the change in composition. The Court also stated that writ interference is not warranted unless the estate duty assessment discloses a jurisdictional error or illegality under the applicable provision. On the facts, the Bench constitution challenge and the challenge to the assessment both failed, and the writ petition was dismissed.</description>
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      <pubDate>Tue, 27 Sep 1988 00:00:00 +0530</pubDate>
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