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1963 (7) TMI 69 - MYSORE HIGH COURTExtract: .......ion of any provision of section 14A as such.............. These observations apply mutatis mutandis to the facts of the present case. In the result, these petitions are allowed and the impugned demands made under section 18(3) of the Act are quashed. In the circumstances of the case, we direct the parties to bear their own costs. Petitions allowed.
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