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1994 (1) TMI 252 - RAJASTHAN HIGH COURTExtract: .......t raised before any authority and, therefore, cannot be examined here. Thus, this contention of the assessee has also no force and, therefore, non-payment of advance tax required under section 7(2A) of the Act is subject to the interest in accordance with the provisions of section 11B. The revision has no force and is dismissed. Petition dismissed.
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