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Penalties
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....1[8. Penalties, (1) If default is made by the Cost Accountant in complying with the provisions of these rules, he shall be punishable with fine, which may extend to five th....
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....erred to in sub‐section (6) of section 209 of the Act, shall be punishable as provided under sub‐sections (5) and (7) of section 209 of Companies Act, 1956 (1 of 1956).]  ....
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