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1979 (10) TMI 205 - MADRAS HIGH COURTExtract: .......uthorities have clearly brought out the circumstances as justifying the levy of penalty. This can be attributed to no other reason than wilful non-disclosure and, therefore, the penalty under section 16(2) was properly sustained by the Board. The result is that the appeal is partly allowed. There will be no order as to costs. Appeal partly allowed.
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