1987 (2) TMI 497

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Full Text of the Document

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....es Tax Act, 1954, as amended by the Amendment Act of 1984. The question of law referred for the decision of this Court, is as under: "Whether, on the facts and in the circumstances of the case, the Board of Revenue was justified in holding that the Commercial Taxes Officer, Special Circle I, Jaipur, was not competent to file special appeal because the assessment was finalised by the Commercial ....