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    <title>1980 (9) TMI 293 - BOMBAY HIGH COURT</title>
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    <description>An order under Section 146 directing attachment and sealing of immovable property is not confined to a purely interim or temporary step. An order that substantially affects the parties&#039; rights, decides an important aspect of the dispute, or operates as an order of moment is not interlocutory. Applied to attachment and sealing of a flat under Sections 145 and 146, the order materially affects the controversy and is capable of judicial scrutiny as an intermediate order, rather than being excluded as merely procedural.</description>
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    <pubDate>Fri, 19 Sep 1980 00:00:00 +0530</pubDate>
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      <title>1980 (9) TMI 293 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=303039</link>
      <description>An order under Section 146 directing attachment and sealing of immovable property is not confined to a purely interim or temporary step. An order that substantially affects the parties&#039; rights, decides an important aspect of the dispute, or operates as an order of moment is not interlocutory. Applied to attachment and sealing of a flat under Sections 145 and 146, the order materially affects the controversy and is capable of judicial scrutiny as an intermediate order, rather than being excluded as merely procedural.</description>
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