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1975 (9) TMI 30 - MADRAS HIGH COURTExtract: ....... arose on 1st day of April, 1962. The 1st day of April, 1962, is only the date on which the Act of 1961 came into force. But as far as the penalty leviable is concerned, it has to be calculated from the date of the default. Therefore, the second question has to be answered against the assessee and in the negative. The Commissioner s fee is Rs. 250.
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