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2007 (11) TMI 584 - MADRAS HIGH COURTExtract: ....... shall be adjusted towards penalty payable and no further amount would be payable by the present respondent. Similarly, it is made clear that the direction of the learned single Judge relating to refund of the amount along with 12 per cent interest shall not be operative. The writ appeals are allowed in part to the extent indicated above. No costs.
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