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1973 (2) TMI 27 - CALCUTTA HIGH COURTPetitioner in this application challenges three orders of penalty passed under section 73(5) of the Estate Duty Act, 1953, read with section 46(1) of the Indian Income-tax Act, 1922 - When a certificate was issued for collection under Public Demands Recovery Act and the certificate officer allowed payment to be made in installments, whether penalty can be levied by Assistant Controller for non-payment of installments as allowed by him
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