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    <description>Fresh hearing in ex parte tax determination proceedings was required because the petitioners&#039; pleaded material facts were undisputed and the respondents had not filed an affidavit-in-opposition. The tax demand&#039;s merits were not examined. Respondent authorities were directed to provide a renewed opportunity to raise objections and to issue a reasoned order within four weeks, ensuring that the determination follows a proper hearing process.</description>
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