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..... eunder, he shall be punishable with imprisonment for a term which may extend to ten years, or with fine, which may extend to twenty-five crore rupees, or with both. (2) If any person fails to pay the penalty imposed by the 4 [ adjudicating officer or the Board or fails to comply with any ] directions or orders, he shall be punishable with imprisonment for a term which shall not be less than one mo .....

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