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1976 (12) TMI 175 - PUNJAB AND HARYANA HIGH COURTExtract: .......ns cannot be taken into consideration by a court while interpreting a taxing statute. No other point was urged before us. For the reasons mentioned above, we see no force in these petitions and dismiss the same with costs. Counsel s fee Rs. 200 in each case. The costs shall be recoverable by the concerned Panchayat Samiti only. Petitions dismissed.
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