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produced, the accounts and documents as are referred to in the notice served on him under...specified in such notice, or wilfully fails to comply with a direction issued to...

If any person convicted of an offence under sections 476, 477, 478(1), 479, 480,...482 or 484 is again convicted of an offence under any of the...

Every claim for refund under this Chapter shall be made by furnishing return as per

banking company” means a company to which the provisions of the Banking Regulation Act...and includes any bank or banking institution referred to in section 51 of that...