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1978 (8) TMI 194 - PUNJAB AND HARYANA HIGH COURTExtract: .......stance in the contention of the learned counsel. The impugned notices as also the action proposed to be taken in furtherance of them so as to levy penalty are perfectly legal and unquestionable. In the result, both the writ petitions are meritless and are dismissed. There will be no order as to costs. SANDHAWALIA, C.J.-I agree. Petitions dismissed.
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