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    <title>1975 (12) TMI 126 - HIGH COURT OF KERALA</title>
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    <description>The court dismissed the petition challenging the Registrar&#039;s order to pay additional fees under section 611(2) of the Companies Act, emphasizing the distinction between revenue demands and penalties. It clarified the scope of relief under section 633(1) and the constitutional protection against double jeopardy under article 20(2), ultimately ruling in favor of the Registrar&#039;s actions and rejecting the petitioner&#039;s claims of &quot;res judicata&quot; and constitutional violations.</description>
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    <pubDate>Mon, 15 Dec 1975 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=99330</link>
      <description>The court dismissed the petition challenging the Registrar&#039;s order to pay additional fees under section 611(2) of the Companies Act, emphasizing the distinction between revenue demands and penalties. It clarified the scope of relief under section 633(1) and the constitutional protection against double jeopardy under article 20(2), ultimately ruling in favor of the Registrar&#039;s actions and rejecting the petitioner&#039;s claims of &quot;res judicata&quot; and constitutional violations.</description>
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      <pubDate>Mon, 15 Dec 1975 00:00:00 +0530</pubDate>
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