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1981 (9) TMI 114 - HIGH COURT OF BOMBAYExtract: .......Appellate Collector on October 30, 1976 and by the Revisional authority dated February 5, 1977 are set aside. As the petitioners have already paid the amount of penalty, the respondents are bound to refund the same. The respondents shall refund the amount within a period of four weeks from today. The respondents shall pay the costs of the petition.
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