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1994 (3) TMI 332 - HIGH COURT OF MADRASExtract: .......qua non for the offence is non payment of the penalty amount. They are bound to pay the penalty amount at Madras. As such, the court at Madras has got the jurisdiction to try these cases. Hence, this submission also fails. Since none of the submissions made by learned counsel finds acceptance with me, these petitions fail and shall stand dismissed.
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