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1999 (9) TMI 11 - GAUHATI HIGH COURTExtract: .......er the Act of 1993 has been paid or not cannot be said to be unreasonable. The provision has been incorporated to ensure that the petitioners have discharged their lawful duty, i.e., payment of tax payable under the Act. As such, in my opinion, the section does not offend the provisions of article 19(1)(g) of the Constitution. No order as to costs.
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