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1991 (10) TMI 33 - GUJARAT HIGH COURT
Extract:
.......pay simple interest at the rate of 15 per cent. per annum on Rs. 36,168, payable by way of interest for the assessment year 1984-85 from October 4, 1988, to December 15, 1989, and on Rs. 21,216, payable by way of interest for the assessment year 1985-86 from October 4, 1988 to July 13, 1989. Rule made absolute accordingly with no order as to costs.