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This case demonstrates the importance of legal justifications powering notices, significantly in tax assessments, exactly where the taxpayer’s legal rights and obligations hinge around the validity of your notice issued.
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Preceding Fit Dismissal and its Influence (PLJ 1996 SC 1718): A earlier suit dismissed for non-prosecution would not invoke res judicata for subsequent satisfies as It's not necessarily a call around the merits of the case.
Civil courts can not be invoked merely for the enforcement of penal l