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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Penalty equal to the repaid loan or deposit creates liability mirroring the repayment under tax penalty rules.</h1> The penalty is a monetary liability equal to the amount repaid: when a loan, deposit or specified advance is repaid, the penalty imposed is a sum equal to that repaid amount, establishing direct parity between repayment and financial sanction.

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