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1990 (5) TMI 217 - WEST BENGAL TAXATION TRIBUNALExtract: .......nalty must necessarily fail along with it. The sum of Rs. 1,500 deposited by the applicant in order to obtain release of the goods is liable to be refunded. The case is thus disposed of. The respondents are directed to refund the sum of Rs. 1,500 to the applicant within four weeks from today. There will be no order as to costs. Application allowed.
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