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1968 (7) TMI 64 - GUJARAT HIGH COURTExtract: .......that is very much different from saying that the assessee was not liable to pay penalty under the main part of the sub-section. I would therefore prefer the view expressed by Divan, J., and answer the question as reframed by Divan, J., in the affirmative. The assessee will pay the costs of the reference to the State. Reference answered accordingly.
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