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1983 (12) TMI 51

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....ted under ss. 276C and 277 of the I.T. Act (hereafter "the Act"), and s. 193/196, Indian Penal Code, in the Court of Chief judicial Magistrate, Ludhiana, on a complaint dated March 29, 1982, (P-1), filed by the ITO, Special Survey Circle-1, Ludhiana. The petitioner moved the trial court for dropping the criminal proceedings against him which prayer has been declined by the Chief Judicial Magistrat....

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