TMI Blog1987 (4) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... ct ") and S. 9 of the Amending Act validating the levy of penalties under the Act with retrospective effect - Held that:- Appeal allowed. Appeal is directly covered by a decision of this Court in Shiv Dutt Rai Fateh Chand v. Union of India [1983 (5) TMI 31 - SUPREME Court] and the answer given in that case requires this appeal to be allowed and the action of the State Government to be taken is val ..... X X X X Extracts X X X X X X X X Extracts X X X X
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