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1976 (3) TMI 95 - AT - Wealth-taxExtract: .......the Wealth-tax returns on 30th June 1967 and 30th June, 1968 and the law existing to penalty under s. 18(1)(a) of the Act there was only on tax base. As the matter stands, we are bound by the Madras High Court decision. Hence, the contention of the learned Departmental Representative, cannot be accepted. 6. In the result, the appeals are dismissed.
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