2002 (12) TMI 636

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..... carries on business as dealer of cigarettes at Udaipur. A search of the petitioner-firm was conducted on 9-1-1986 by the authorities of the respondent-department, in which certain incriminating record was seized relating to charging of 'premium/on money' from the retailers. The petitioner-firm had not paid any tax on the above amount nor had shown that income in their return for the assessment ye .....

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..... eferred above. A copy of the order dated 11-12-1997 has been filed today, with the prayer that when penalty itself has been quashed criminal prosecution should also be set aside. It is further submitted that a Division Bench of this Court in Union of India v. Singhvi Bros. [SAW No. 128 of 1990 dated 14-11-2002] has held that if penalty is quashed, prosecution need not continue. 4. Learned counsel .....

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