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1963 (4) TMI 48 - PUNJAB HIGH COURTExtract: .......r the provi- sions of section 5(2)(a)(ii) of the Act do t come into play. That being so, the order of the Assessing Authority is quashed and the assessment of the petitioner under the proviso to section 5(2)(a)(ii) is set aside. The tax, if paid, should be refunded. The petitioner will have his costs, which are assessed at Rs. 50. Petition allowed.
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