1980 (9) TMI 77

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..... udge(s) : V. BALASUBRAMANYAM., V. RAMASWAMY JUDGMENT The judgment of the court was delivered by RAMASWAMI J.-The date by which the advance tax should have been paid was December 15, 1973. It i .....

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..... officer authorised to receive money on behalf of the Government on the date on which it is so handed over. The delay, if any, was due to the officials of the department in not cashing the cheque in ti .....

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