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1991 (6) TMI 29 - HC - Income TaxExtract: .......hat this petition deserves to be allowed in part only in so far as it relates to the offences under sections 193 and 196 of the Indian Penal Code, emerging from the sworn statement stated to have been given by the petitioner-accused No. 1 to the raiding officer and in other respects, it deserves to be dismissed. The petition is ordered accordingly.
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