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1981 (10) TMI 158 - ORISSA HIGH COURTExtract: .......t Commissioner of Sales Tax , the validating statute was intended to uphold the levy and on the basis of the same, we must hold that the levy of penalty is not open to challenge. Our answer is in favour of the revenue. 3.. As there is no appearance of the assessee, there is no assessment of costs. BEHERA, J.-I agree. Reference answered accordingly.
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