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2009 (10) TMI 449 - PUNJAB & HARYANA HIGH COURTOffence and Prosecution- The petitioner along with his partner dealt in the sale and purchase of wholesale cloth. Both the courts below found sufficient evidence to hold that the petitioner was actively connected with the business of the firm and was responsible for maintaining the accounts and conduct of the business of the firm. The petitioner was convicted. On a revision petition. Held that- the petitioner by willfully attempting to evade tax, penalty or interest. Thus he had been awarded the minimum sentence of rigorous imprisonment for six month.
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