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    <title>2021 (8) TMI 138 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court set aside earlier orders and directed respondents to proceed against the petitioner lawfully. Subsequently, an order imposing tax and penalty on the petitioner was upheld due to violations of Rule 138 in goods transportation. The Court dismissed the writ petition as the authorities&#039; findings were deemed valid, rejecting the petitioner&#039;s claims and upholding the tax and penalty imposition.</description>
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      <description>The High Court set aside earlier orders and directed respondents to proceed against the petitioner lawfully. Subsequently, an order imposing tax and penalty on the petitioner was upheld due to violations of Rule 138 in goods transportation. The Court dismissed the writ petition as the authorities&#039; findings were deemed valid, rejecting the petitioner&#039;s claims and upholding the tax and penalty imposition.</description>
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