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    <title>2026 (1) TMI 1601 - CHHATTISGARH HIGH COURT</title>
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    <description>A writ of mandamus will not issue to compel tax authorities to investigate a tax evasion petition or grant consequential reliefs unless an enforceable legal right to that relief is shown. The Court found the requested directions discretionary and noted the objection that the tax evasion petition had already been rejected as time-barred. No ground was made out on the facts for mandamus, so the writ petition was dismissed, with liberty reserved to raise the defence before the criminal court.</description>
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      <description>A writ of mandamus will not issue to compel tax authorities to investigate a tax evasion petition or grant consequential reliefs unless an enforceable legal right to that relief is shown. The Court found the requested directions discretionary and noted the objection that the tax evasion petition had already been rejected as time-barred. No ground was made out on the facts for mandamus, so the writ petition was dismissed, with liberty reserved to raise the defence before the criminal court.</description>
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