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1975 (7) TMI 7 - CALCUTTA HIGH COURTExtract: ....... proviso to s. 62(1) of the E.D. Act, 1953, still remains in force. We cannot accept the contention of Mr. Mukherjee that by implication this proviso should be deemed to have been repealed. In this view of the matter, we answer the question referred in the affirmative and in favour of the revenue. There will be no order as to costs. DEB J.-I agree.
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