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2001 (11) TMI 983 - MADHYA PRADESH HIGH COURTExtract: .......c) of section 29-A(8) is made out on facts and that a discretion to impose a penalty should follow then the writ court does not find any jurisdictional error in the approach and finding of the two authorities, i.e., assessing and revisionary. 9.. As a consequence, the petition is found to be meritless. It is dismissed. No costs. Petition dismissed.
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