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1999 (7) TMI 652 - KARNATAKA HIGH COURTExtract: .......rticularly so where the provision relates to the imposition of a penalty . 5.. In these circumstances, the writ petition is allowed and the assessing authority is directed to re-compute the interest in respect of the delay beyond 10 days after the expiry of 20 days as provided under sub-section (2) of section 12-B of the Act. Writ petition allowed.
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