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1955 (4) TMI 51 - HC - Income TaxExtract: ....... would fall not on the court but on the person, who initiated those proceedings, even though he may be residing outside the jurisdiction of the court. On that principle the costs should be payable by the opposite party No. 2 and we direct that the petitioners shall be entitled to their costs from opposite party No. 2 which we assess at ₹ 500.
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