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1957 (8) TMI 19 - ANDHRA PRADESH HIGH COURTExtract: .......d. In my opinion in this case the prosecution has not satisfied by its evidence that the accused was one who was liable to submit a return within the meaning of rule 6(1) of the Assessment Rules. I, therefore, allow this revision, and set aside the conviction. If the fine has been recovered from the accused, it be refunded to him. Petition allowed.
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