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    <title>1984 (11) TMI 76 - HIGH COURT OF ORISSA</title>
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    <description>Jurisdiction to issue a show cause notice and the petitioner&#039;s exemption and limitation claims were directed to be examined first by the competent departmental authorities. The Court referred to its earlier order protecting the petitioner from coercive action pending such examination and required the authorities to consider the jurisdictional objection, hear the petitioner, and pass a reasoned decision under the statute. As departmental determination was still required, the writ petition was not entertained and was dismissed, while leaving the petitioner free to pursue statutory remedies or further judicial challenge after the authority&#039;s decision.</description>
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    <pubDate>Tue, 20 Nov 1984 00:00:00 +0530</pubDate>
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      <title>1984 (11) TMI 76 - HIGH COURT OF ORISSA</title>
      <link>https://www.taxtmi.com/caselaws?id=45079</link>
      <description>Jurisdiction to issue a show cause notice and the petitioner&#039;s exemption and limitation claims were directed to be examined first by the competent departmental authorities. The Court referred to its earlier order protecting the petitioner from coercive action pending such examination and required the authorities to consider the jurisdictional objection, hear the petitioner, and pass a reasoned decision under the statute. As departmental determination was still required, the writ petition was not entertained and was dismissed, while leaving the petitioner free to pursue statutory remedies or further judicial challenge after the authority&#039;s decision.</description>
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      <pubDate>Tue, 20 Nov 1984 00:00:00 +0530</pubDate>
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