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1972 (1) TMI 38 - PUNJAB AND HARYANA HIGH COURTExtract: .......ault, it cannot exceed 50 of the tax. Therefore, the answer to the third question is that the rate of 2 per cent. per month under section 271(1)(a) is absolute and it cannot be reduced. The questions referred to us are, therefore, answered as indicated above. In the circumstances of the can, we make no order as to costs. PREM CHAND JAIN J.-I agree.
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