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2021 (12) TMI 1349

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..... ial Hospital v. Union of India and Another [ 2018 (12) TMI 1818 - KERALA HIGH COURT] wherein an identical question arose for consideration. After considering the statutory provisions and the implications of the amendment brought in to the Act, it was held that the amendment would take effect only with effect from 1st June, 2015 and is thus prospective in nature. It is submitted that the aforesaid .....

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..... sis of the provisions in section 234E of the Act, which is as follows: 234E-Fee for default in furnishing statements:- (1) Without prejudice to the provisions of the Act, where a person fails to deliver or cause to be delivered a statement within the time prescribed in sub-section (3) of Section 200 or the proviso to sub-section (3) of section 206C, he shall be liable to pay, by way of fee, .....

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..... petitioner, Sri.Christopher Abraham, learned Standing Counsel for the first respondent as well as Sri. S.Manu, learned Assistant Solicitor General of India for the second respondent. 5. Learned counsel for the petitioner brought to my attention the decision in M/s.Sarala Memorial Hospital v. Union of India and Another (W.P.(C) No.37775 of 2018) wherein an identical question arose for considera .....

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