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    <description>The court declined to examine the validity of the show cause notice in detail, emphasizing that a writ court is not the appropriate forum for adjudicating factual disputes in taxation matters. It directed the petitioners to raise jurisdictional and discrimination pleas through proper channels under the relevant statute, allowing them to submit replies and request records for disposal of the case. The judgment stressed the responsibility of authorities to explore alternatives before resorting to extraordinary writ jurisdiction, highlighting the importance of testing orders of assessment under Tax laws through the relevant Act.</description>
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      <description>The court declined to examine the validity of the show cause notice in detail, emphasizing that a writ court is not the appropriate forum for adjudicating factual disputes in taxation matters. It directed the petitioners to raise jurisdictional and discrimination pleas through proper channels under the relevant statute, allowing them to submit replies and request records for disposal of the case. The judgment stressed the responsibility of authorities to explore alternatives before resorting to extraordinary writ jurisdiction, highlighting the importance of testing orders of assessment under Tax laws through the relevant Act.</description>
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