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The procedure regarding the seizure of the promissory notes.

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Full Text of the Document

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....e of the promissory notes was specified. It has been suggested to the board that an order merely restraining the lender from parting with promissory notes would be ineffective as the lender can realise the debt by issuing a receipt discharging the debtor from any further liability. This is a possibility which has to be kept in mind in dealing with such cases. 2. If the assessees have other tang....

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