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1999 (10) TMI 42 - HIMACHAL PRADESH HIGH COURTExtract: .......left behind by the defaulter, the late Sukhdev Singh is liable and cannot be said to be exempt, even in the hands of the petitioners from being proceeded against for the recovery of the dues in accordance with the provisions contained in the Income-tax Act and Schedule II to the Act. No costs. The interim order of stay, if any, shall stand vacated.
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