TMI BlogWhen Section 11D of the Act is made applicable retrospectively with effect from 20/09/1991, show cause...When Section 11D of the Act is made applicable retrospectively with effect from 20/09/1991, show cause notice has been issued in the month of December, 2000, and therefore, it cannot be said that the same can be said to have been issued after unreasonable period. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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