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2003 (10) TMI 28 - GAUHATI HIGH COURTAssam Agricultural Income Tax Act, 1939 - assessing authority levied an interest of Rs. 2,32,623 in the assessment order dated September 7, 1996, and the same has been challenged in this writ petition stating that the interest levied is in violation of sub-clause (5) of section 20C of the Act (since repealed) - the provisions of sub-clause (5) of section 20C of the Act were more or less identical with section 234B of the Income-tax Act, therefore it is held that in the absence of any specific order regarding the interest levied in the impugned order is bad in law
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