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Section 36 tax collection was neither imposed nor imposed nor did the limit order returned by mistake actually extend beyond the period presented under section (3) of section 36 of the Cell Tax Act 1990. Because the showcase notice was issued on 11 6 2002. And in fact the order was passed on 9-10 2002, which was beyond the 45-day period and extended the 90-day period to 45-day period but no extension was sought. The department could not indicate that No such extension was requested and he was unable to verify it. The appellate tribunal accepted the appeal of the person registered as a legal and factual matter and the order was originally to withhold time and deduction in the eyes of the law.

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