1998 (3) TMI 294

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....ant. Shri M. Ali, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant has submitted a request for adjournment on the ground that the notice of hearing was received late. Having perused the papers we find that this is a case where the Collector (Appeals) failed to exercise the jurisdiction vested in him. We therefore propose to dispose of the appeal. 2....