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1955 (12) TMI 45 - MADRAS HIGH COURTExtract: .......fe within the taxable territories. Here again we are unable to hold that section 4(2) offends article 14 of the Constitution. We have no hesitation in upholding the validity of section 4(2) of the Act. The only point raised by the petition before us having failed, we direct that the rule be discharged and that this petition be dismissed with costs.
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