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1999 (12) TMI 780 - HIGH COURT OF PUNJAB & HARYANAExtract: ......., account books and records of the company. As per evidence and earlier adjudication, it must follow that there was just and reasonable excuse for these respondents in not furnishing the statement of affairs. 13. Accordingly, but for the two respondents, namely, respondents No. 1 and 5, who are proclaimed offenders, other respondents are acquitted.
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