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1996 (9) TMI 108 - PUNJAB AND HARYANA HIGH COURTExtract: .......y one of the conditions laid down in section 273A of the Act, no case was made out for either waiver or reduction in the amount of penalty and interest. There is no infirmity in the orders, annexures P-4 and P-5 . The same are in conformity with the provisions of the Act and the law laid down in various judgments of this court. Dismissed. No costs.
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