TMI BlogSection 76 Penalty is Mandatory; Authorities Cannot Waive or Alter Penalty as Prescribed by Law.Levy of Penalty u/s 76 - mandatory or any discretion is left with the authorities for imposing such penalty - no reason why the Authorities should depart from imposing such penalty as mandated by the provisions of the Act. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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