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1997 (2) TMI 26 - PUNJAB AND HARYANA HIGH COURTExtract: .......onsequence. Commencement of proceedings has relevance to the issuance of notice and not its service. In the result, the question referred to this High Court is answered in the negative and in favour of the Department. It is held that the proceedings initiated under section 59 of the Act were not barred by limitation under section 73A(a) of the Act.
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