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2001 (9) TMI 1087 - WEST BENGAL TAXATION TRIBUNALExtract: .......d the taxes will not get any relief whereas the persons who did not make any payment of taxes will get the benefit of tax relief by paying only 38 per cent of the tax and interest. This sort of classification was never intended by the fathers of the Constitution and this classification must be termed as unreasonable and unfair. Application allowed.
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