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    <title>Bank Manager Not Liable for Lack of Caution in Opening Accounts, No Penalty u/s 114.</title>
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    <description>Penalty cannot be imposed on the Bank Manager for not taking due caution before opening current account in the name of proprietor and company will not attract penalty under Section 114 - AT</description>
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      <description>Penalty cannot be imposed on the Bank Manager for not taking due caution before opening current account in the name of proprietor and company will not attract penalty under Section 114 - AT</description>
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