1998 (3) TMI 313

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....dent. [Order]. - This case was taken up for admission in terms of second proviso to Section 35F since the amount of Rs. 17,387.35. 2. Heard Shri D.K. Nayyar, learned Departmental Representative. The respondents were not present. 3. In the appeal Memorandum and also orally it was submitted that the Collector relied upon the judgment of the Tribunal in the case of Moosa Haji Pa....