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1996 (2) TMI 115 - HC - Income TaxExtract: .......ble cause for them not to deposit the amount of balance tax of Rs. 976 on the due date. Mens rea is not an ingredient of this offence. Accordingly, the impugned orders are quashed. The learned Chief Judicial Magistrate, Ludhiana, is hereby directed to frame charges against the accused-respondents. The petitions under consideration are thus allowed.
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