Failure to furnish returns of net wealth

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..... ection (1) of section 17, he shall be punishable, ( i ) in a case where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds one hun dred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine; ( ii ) in any other case, with rigorous .....

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