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2014 (8) TMI 1060

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....f the West Bengal Commercial Taxes Appellate & Revisional Board dated 10th February, 2014 has to be set aside. I do not feel any necessity of inviting affidavits because the error in the order is on the face of it. No affidavit can improve it. Moreover, filing of affidavits would only delay matters. A Division Bench of our Court in the case of Shri Anil Kumar Dutta & Ors. vs. Additional Member, B....