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1975 (4) TMI 122 - KARNATAKA HIGH COURTExtract: .......ecting the request of the petitioner for waiving penalty. But, I see no obligation on the Government to give any such reason. Section 13(2A) does not contemplate an order adjudicating the civil rights of any party and, therefore, the order to be made thereunder need not be a speaking order. 7.. The petition is therefore rejected. Petition rejected.
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