1979 (4) TMI 149

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Full Text of the Document

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....ertificate issued by the Sales Tax Officer. The recovery certificate, in the instant case, was issued on 14th April, 1967, and the endorsement on the order sheet is to the following effect: "Issue R.C. for Rs. 436.00."   This was followed by a letter to the Collector requesting him to recover the aforesaid amount. The relevant part of section 9(1), as it stood, is as follows: "9. (1)....