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1977 (1) TMI 132 - BOMBAY HIGH COURTExtract: .......ollection of any amount as tax in excess of what is due or when it is not due and provides for its forfeiture followed by penalty, it cannot be said that it is exercising power which is not ancillary or incidental to the power conferred by entry 54 of List II. For these additional reasons, I concur with the judgment delivered by my learned brother.
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