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1952 (9) TMI 40 - ALLAHABAD HIGH COURTExtract: .......ose of property has been violated in the present case. The tax has been imposed according to law and the proviso to Section 6 (1) is a proviso for the purpose of the collection of the tax. It is not a novel proviso. Provisions like this occur in other statutes imposing tax. 36. For the reasons given above, I would also dismiss the two applications.
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