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1982 (11) TMI 46 - HC - Income TaxExtract: .......out the power to impose penalty in case of non-payment. The matter falls within entry No. 82, which applies to this State. On having considered the arguments and after having gone through the above-referred to judgments, I am of the view that there is no force in this writ petition, which is, accordingly, dismissed but no order as to costs is made.
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