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2000 (10) TMI 934 - KERALA HIGH COURTExtract: .......ake steps for the recovery of the amount including penalty. In the above view of the matter, the petitioners cannot contend that there cannot be retrospective application. The tax revision cases and original petitions are disposed of as above. Order on C.M.W.P. No. 2138 of 2000 in T.R.C. No. 132 of 2000 dismissed. Petitions disposed of accordingly.
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