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1982 (3) TMI 221 - ORISSA HIGH COURTExtract: .......Act for non-registration. The second and the third questions are, therefore, answered in favour of the assessee by holding that the assessment under section 12(5) of the Act was not called for nor was any justification available for visiting him with any penalty. There would be no order for costs. BEHERA, J.-I agree. Reference answered accordingly.
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