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1994 (9) TMI 8 - KERALA HIGH COURTExtract: .......spondent-Agricultural Income-tax Officer to impose penalty on the petitioner for non-payment of the amounts due on the date of filing of the respective returns for the two years. The first respondent shall pass orders after notice to and hearing the petitioner in the matter. The writ petition is allowed as above. There will be no order as to costs.
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