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    <title>2026 (6) TMI 1503 - GAUHATI HIGH COURT</title>
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    <description>The sealing of a tax consultancy office following a search and seizure is challenged on the ground that the Superintendent of State Tax lacked legal authority to seal the premises. The High Court issued notice to the State respondents, returnable within two weeks. As counsel accepted notice for all respondents, no formal notice was required; the petitioner must provide additional writ-petition copies within three working days. No determination on the legality of the sealing has been made at this stage.</description>
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      <description>The sealing of a tax consultancy office following a search and seizure is challenged on the ground that the Superintendent of State Tax lacked legal authority to seal the premises. The High Court issued notice to the State respondents, returnable within two weeks. As counsel accepted notice for all respondents, no formal notice was required; the petitioner must provide additional writ-petition copies within three working days. No determination on the legality of the sealing has been made at this stage.</description>
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