failure for filing financial state or annual returns for cont period of 3 years means
not filing of both for 3 yers or not filing of any one for 3 yrs ??
default in filing any of the two will attract 164
i.e. aggar F.S. nahi diya toh bhi disq. or aggar Annual return nahi diya toh bhi disq. aur aggar dono hi nahi diya toh bhi disq. hoga
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