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1969 (3) TMI 21 - CALCUTTA HIGH COURTPenalty u/s 271(1)(c) - If the conditions precedent to the applicability of section 271 are not satisfied in a case, although the case may otherwise come under the provisions of s. 297(2)(g) of the Act, no proceedings for the imposition of penalty can be initiated nor can penalty be imposed under the new Act
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