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1975 (12) TMI 3 - SC - Income TaxValidity of rules 112B and 112C with reference to article 14 of the Constitution - Rule 112B relates to the release of the articles seized u/s 132(5) and merely provides that Officer shall deliver the same to the person from whose custody they were seized. Rule 112C provides for the release of the remaining assets, and it is to the effect that they shall be paid to the person from whose custody they were seized - Both rules beneficial rules - rules are valid
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