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1983 (11) TMI 28 - MADHYA PRADESH HIGH COURTExtract: .......erred to us is that, on the facts and circumstances of the case, the Tribunal was right in law in holding that penalty proceedings under s. 18(1)(a) of the W.T. Act could not be initiated against the legal heirs. The reference is, therefore, answered in favour of the legal heir, namely, the respondent, and against the Department. Costs as incurred.
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