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1978 (1) TMI 70 - ORISSA HIGH COURTExtract: ....... impose penalty under section 271(1)(c) of the Act on 20th of February, 1973, when the impugned order imposing penalty was passed. Accordingly, the writ application must succeed and the order of imposition of penalty has to be quashed. We, therefore, direct that a writ of certiorari be issued quashing the said order. We make no direction for costs.
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