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    <title>Government Cannot Claim Dues from Property Owner in Defaulted Lease Agreement; Refund with Interest Required.</title>
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    <description>Recovery of sums due to Government from the owner of property - default made by the lessee under Leave &amp; Licence Agreement - it is settled that the government dues against the assessee cannot be recovered from the owner of the property which was leased out to the assessee against whom the dues are pending - the amount collected wrongly directed to be refunded with interest - AT</description>
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