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1972 (5) TMI 50 - ALLAHABAD HIGH COURTExtract: .......gives ample guidance to the assessing authority how to exercise discretion in the particular circumstances of a case. In the result, we think that the first proviso to sub-section (2) of section 21 does not run a foul of article 14 of the Constitution. There is no force in the petition and accordingly it is dismissed with costs. Petition dismissed.
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