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1986 (8) TMI 430 - KERALA HIGH COURTExtract: .......ment Pleader (Taxes), appearing for the respondents, stated that the moment either the goods are made available by the owner thereof, or the owner discharges the liability to pay the penalty, all proceedings against the petitioner and evidenced by exhibits P2, P4 and P5 will stand withdrawn. In the result, the appeal is dismissed. Appeal dismissed.
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