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1991 (10) TMI 32 - PUNJAB AND HARYANA HIGH COURTExtract: .......ion as well as punishment. The conclusion is that the appeal is accepted and the judgment of the learned Additional Sessions Judge, Ludhiana, is hereby set aside. The accused is convicted under section 276B of the Income-tax Act, 1961, and the quantum of fine of Rs. 12,000 imposed by the learned trial court on September 5, 1985, is hereby affirmed.
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