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1971 (11) TMI 39 - ORISSA HIGH COURTOrissa Agricultural Income Tax Act, 1947 - Charitable Or Religious Trusts - section 8 does not contravene article 14 of the Constitution - even assuming that there is any discrimination, it is section 9 which will be hit by article 14 and not the impugned clause in section 8 which is of a general nature
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