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1972 (7) TMI 26 - DELHI HIGH COURTThese seven petitions being Criminal Revisions Nos. 49 to 55 of 1971, result from the recommendation made by an Additional Sessions Judge, Delhi u/s 438 of the Criminal Procedure Code that the sentences awarded to the respondents be enhanced so as to make them in conformity with the provisions of section 276B - Whether it is necessary to state particulars of each deduction from each employee and date of deduction in the notice regarding prosecution for failure to deposit the tax deducted amount with Central Government in time - whether an offence under s. 276B is committed, when deduction was made before 1st April 1968 and not deposited by that date
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