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1982 (9) TMI 20 - HC - Wealth-taxExtract: .......in holding that the appeals are not competent. Oar answer to the question, therefore, is in the affirmative. The Appellate Tribunal was justified in holding the appeals before the AAC as maintainable against the WTO s order imposing penalty u/s. 18(1)(a) of the W.T. Act. In the circumstances of the case parties are directed to bear their own costs.
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