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    <title>1977 (12) TMI 9 - ALLAHABAD High Court</title>
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    <description>A tax recovery officer must consider objections to a proposed property sale on their merits before taking any further coercive step. Where the objections specifically challenge the sale, they are not treated as mere formal communications, and the omission of an express statutory citation does not strip them of substance. The sale of the house could not proceed until those objections were decided, and the recovery officer was required to determine them first.</description>
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    <pubDate>Wed, 21 Dec 1977 00:00:00 +0530</pubDate>
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      <title>1977 (12) TMI 9 - ALLAHABAD High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=37842</link>
      <description>A tax recovery officer must consider objections to a proposed property sale on their merits before taking any further coercive step. Where the objections specifically challenge the sale, they are not treated as mere formal communications, and the omission of an express statutory citation does not strip them of substance. The sale of the house could not proceed until those objections were decided, and the recovery officer was required to determine them first.</description>
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      <pubDate>Wed, 21 Dec 1977 00:00:00 +0530</pubDate>
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