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    <title>2016 (10) TMI 1187 - RAJASTHAN HIGH COURT</title>
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    <description>The court upheld the penalty imposed on the petitioner for non-compliance with the mandatory requirement of carrying declaration Form ST-18A under Rule 53. The court emphasized the necessity of strict adherence to legal obligations, disregarding reliance on external sources like newspaper reports. The judgment highlighted the importance of promptly fulfilling mandatory requirements and supported the Tax Board&#039;s decision, concluding that no legal flaws warranted interference.</description>
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      <description>The court upheld the penalty imposed on the petitioner for non-compliance with the mandatory requirement of carrying declaration Form ST-18A under Rule 53. The court emphasized the necessity of strict adherence to legal obligations, disregarding reliance on external sources like newspaper reports. The judgment highlighted the importance of promptly fulfilling mandatory requirements and supported the Tax Board&#039;s decision, concluding that no legal flaws warranted interference.</description>
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