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.... (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 thousand rupees. ....
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....#8208;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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