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1973 (4) TMI 83 - PUNJAB AND HARYANA HIGH COURTExtract: .......y that the certificate issued by the department was wrong. It may also be stated here that this plea, that the certificate was wrongly issued and was not in proper form and could not have been issued, was nowhere taken before the learned Single judge in the return filed. Consequently, we find no force in this appeal and dismiss the same with costs.
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