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1967 (6) TMI 42 - HC - VAT and Sales TaxExtract: .......very wide and may comprehend the power to revise the order so as to include a penalty where the assessing authority had failed to make it. On that view it is not necessary to examine the scope of section 31(1) or the other provisions of the Act. The petition fails and is dismissed but in the circumstances there will be no costs. Petition dismissed.
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