1991 (4) TMI 121

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Full Text of the Document

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....years 1967-68 and 1968-69, the Tribunal has referred to this court the following question of law for opinion : "Whether, on the facts and in the circumstances of the case, although the returns for the years 1967-68 and 1968-69 were filed after April 1, 1969, the Tribunal was justified in holding that the law for imposition of penalty was the one before its amendment with effect from April 1, 19....