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1985 (12) TMI 186 - CEGAT, BOMBAYExtract: .......voke the provisions of Sec. 148. Moreover, the basic requirement of Sub-Sec. (2) of Sec. 148 also had not been established in this case. 9. emsp Taking all aspects into consideration, I hold that the penalty imposed on the appellant is not legal, and therefore, I set aside the same. The penalty if any paid by the appellant shall be refunded to him.
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