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1991 (4) TMI 381 - HC - VAT and Sales TaxExtract: .......tation, as contemplated by section 10(b) of the Act and the authorities rightly imposed the penalty in lieu of prosecution, after following the procedure envisaged by section 10A of the Act. The order of the Joint Commissioner under appeal, therefore, does not call for any interference. The appeal fails and is dismissed. No costs. Appeal dismissed.
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