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1925 (9) TMI 4 - HIGH COURT OF MADRASExtract: .......lause modelled on Section 12 of 41 Vic. c. 15 without reflecting that such a clause was not wanted in an Act which contained the specific deductions taken from the later English Finance Acts. The result will be that the appeal is allowed with costs. On the reference, there will be judgment for the Commissioner with costs to be fixed at ₹ 150.
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