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1998 (11) TMI 113 - HC - Income TaxExtract: .......sions so made. The petition is allowed in part. The proviso to section 92 of the Finance (No. 2) Act, 1998, is struck down as violative of article 14 of the Constitution. The rest of the scheme is held to be intra vires the Constitution subject to reading down the definition of "tax arrears" as indicated hereinabove. No order as to costs.
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