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1980 (6) TMI 29 - ORISSA HIGH COURTExtract: .......n of penalty is indeed thin. We are of the view that it was not a case where Penalty under s. 271(1)(c) of the Act should have been levied. Our answer to the question, therefore, is On the facts and in the circumstances of the case, imposition of penalty under s.271(1)(c) of the Act is not sustainable. We make no order for costs. PANDA J.--I agree.
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