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    <title>1958 (2) TMI 56 - CALCUTTA HIGH COURT</title>
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    <description>In municipal appeal limitation, the time requisite for obtaining a copy of the assessment order may be excluded, but only for the period properly required and not for delay attributable to the appellant&#039;s default; a copying-fee schedule without lawful basis cannot defeat that exclusion. On amalgamation, the municipal provision was read as requiring the owner to physically effect amalgamation before assessment on that footing, and the Municipality could not ignore a valid request. However, relief could not be granted in a way that would indirectly reopen a separate assessment that had already attained finality for want of objection or appeal.</description>
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    <pubDate>Mon, 10 Feb 1958 00:00:00 +0530</pubDate>
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      <title>1958 (2) TMI 56 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=313952</link>
      <description>In municipal appeal limitation, the time requisite for obtaining a copy of the assessment order may be excluded, but only for the period properly required and not for delay attributable to the appellant&#039;s default; a copying-fee schedule without lawful basis cannot defeat that exclusion. On amalgamation, the municipal provision was read as requiring the owner to physically effect amalgamation before assessment on that footing, and the Municipality could not ignore a valid request. However, relief could not be granted in a way that would indirectly reopen a separate assessment that had already attained finality for want of objection or appeal.</description>
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      <pubDate>Mon, 10 Feb 1958 00:00:00 +0530</pubDate>
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