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    <title>10 A penalty</title>
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    <description>There is no statutory provision permitting an appeal against a penalty order under Section 10A of the Central Sales Tax regime; administrative revision before a senior officer may be practised in some places but does not create a statutory right of appeal, and the available recourse is to challenge the penalty by way of a writ petition or other constitutional remedy.</description>
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      <description>There is no statutory provision permitting an appeal against a penalty order under Section 10A of the Central Sales Tax regime; administrative revision before a senior officer may be practised in some places but does not create a statutory right of appeal, and the available recourse is to challenge the penalty by way of a writ petition or other constitutional remedy.</description>
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