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1999 (8) TMI 37 - HC - Income TaxExtract: .......s determined if certain amount of interest is payable, the power to recover and make a provision for levy of interest for non-payment of such amount is ancillary and incidental to the main power for levy of tax. The contention that the provisions are violative of articles 14 and 19(1)(g) has no substance. The writ petition is accordingly dismissed.
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