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1999 (5) TMI 23 - KARNATAKA HIGH COURTExtract: .......to the honest taxpayer or the taxpayer who has complied with the provisions but the Scheme has to be read as it is. In these circumstances, I do not consider that any case for interference is made out. The contention that the payment under section 140A should be treated towards the tax liability has no force. Writ petition is accordingly dismissed.
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