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UNION OF INDIA versus AMRIT LAI SOOD


In connection with the tax collection proceedings, individual HUF suits for the recovery of arrears belonging to the individual's property which he owns belong to the individual owner's appeal against the decision of the sole proprietor. No relief has been claimed against the father of an individual by India and the TRO, which operates individually with the union as the plaintiff. At the time of trial, the death of the father of the individual will not end.

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