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    <title>1978 (4) TMI 243 - HIGH COURT OF ORISSA</title>
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    <description>The respondent appealed against a conviction under Rule 132(3) of the Defence of India Rules, 1962, for possessing small coins beyond personal or business requirements. The lower appellate court acquitted the respondent due to discrepancies in the amount of seized coins, lack of denomination-wise specification, and insufficient evidence proving guilt. The court emphasized the prosecution&#039;s failure to establish the extent of possession of small coins, leading to the respondent&#039;s acquittal.</description>
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    <pubDate>Thu, 20 Apr 1978 00:00:00 +0530</pubDate>
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      <title>1978 (4) TMI 243 - HIGH COURT OF ORISSA</title>
      <link>https://www.taxtmi.com/caselaws?id=293017</link>
      <description>The respondent appealed against a conviction under Rule 132(3) of the Defence of India Rules, 1962, for possessing small coins beyond personal or business requirements. The lower appellate court acquitted the respondent due to discrepancies in the amount of seized coins, lack of denomination-wise specification, and insufficient evidence proving guilt. The court emphasized the prosecution&#039;s failure to establish the extent of possession of small coins, leading to the respondent&#039;s acquittal.</description>
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      <pubDate>Thu, 20 Apr 1978 00:00:00 +0530</pubDate>
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