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      <description>The objection concerning non-service of the draft assessment order under section 144C(1) was not decided on merits. Liberty was granted to raise additional grounds in the pending appeals, with timelines fixed for filing and disposal. A personal hearing with prior notice was directed before any order, and coercive action was stayed until the stipulated date. The writ petitions were disposed of on that basis, leaving the statutory objection open for consideration in the appeals.</description>
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