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1991 (8) TMI 310 - MADRAS HIGH COURTExtract: .......ssee to escape from the provisions of section 22(1) of the Act. The assessee knowingly had collected what he was not authorised by the law to collect and, therefore, we do not find any justification to interfere with the quantum of penalty either. Consequently tile appeal fails and is dismissed but we make no order as to costs. Petitions dismissed.
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