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1989 (4) TMI 302 - RAJASTHAN HIGH COURTExtract: ....... construction made above of section 16(1)(b) of the Act. Consequently, the revision is partly allowed. The orders relating to imposition of penalty of all the authorities from the original assessing authority to Board of Revenue are set aside. The matter shall be decided afresh by the original assessing authority. No costs. Petition partly allowed.
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