IN THE SUPREME COURT OF INDIA
1. These are two appeals by special leave against the judgment and order dated January 8, 1963 of the Gujarat High Court dismissing Civil Revision Applications 116 and 117 of 1961 filed by the appellant and allowing similar applications Nos. 173 and 174 of 1961 filed by the respondent against the common judgment dated December 1, 1960, passed by the District and Sessions Judge of Panchmahals.
2. The matter arises out of assessments m
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