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1972 (3) TMI 5 - HC - Income TaxMadras Agricultural Income Tax Act - proviso to section 40, vests a discretionary power in the Agricultural Income-tax Officer to treat the assessee as not being in default, if he has filed an appeal - fact that the assessees are sound and in a position to pay the tax is not in itself a ground for refusing to exercise the discretion under the proviso to Section 40
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