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1988 (2) TMI 5 - ANDHRA PRADESH HIGH COURTExtract: .......ons of the Madras High Court in R. K. Raghavan v. Union of India 1983 140 ITR 894. We are unable to accept the petitioner s plea that rules 16 and 51 of the Second Schedule to the Income-tax Act are in any way violative of the provisions contained in articles 14 and 19(1)(f) of the Constitution. The writ petition is accordingly dismissed. No costs.
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