Penalty u/s 18(1)(a).

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..... Attention is invited to Instruction No. 68 dated the 4th July, 1969 and Instruction No. 354 dated the 11th December, 1971 wherein the Board desired that in all cases where the provisions of Section 18 .....

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..... penalty need be levied u/s. 18(1)(a) and the W.T. Officer decides not to levy the penalty a note should be recorded by the W.T. Officer in the order sheet giving detailed reasons for not invoking the .....

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