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1997 (10) TMI 376 - PUNJAB AND HARYANA HIGH COURTExtract: .......om the place of his business when the Inspector was sent to the spot in June 1994. The books of account were also not produced. In such a situation, there appears no reason to interfere with the orders passed by the taxation authorities, rejecting the application for registration. The petition, therefore, fails and is dismissed. Petition dismissed.
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