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1975 (9) TMI 192 - GUJARAT HIGH COURTExtract: .......ner, if so advised, and then decided the question of liability in view of what we have stated in this judgment. Having regard to the fact that position of law has been altered by the amendment retrospectively with effect from 1-4-1962 in the matter of penalty under Section 271(1)(a) read with Section 271(1)(i), there should be no order as to costs.
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