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1970 (3) TMI 137 - HC - VAT and Sales TaxExtract: .......n under article 226 of the Constitution of India. These petitions will, however, be posted for orders to ascertain whether penalty was imposed in exercise of jurisdiction under section 12 or under section 16, and for us to pass necessary orders in each of the writ petitions after noticing certain peculiar facts in some of them. Ordered accordingly.
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