Amendment of section 142

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..... b-section (1), the following proviso shall be inserted at the end, namely:- "Provided that where the person (hereinafter referred to as predecessor), by whom any sum payable under this Act including t .....

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..... and articles in the custody or possession of the person so succeeding may also be attached and sold by the proper officer, after obtaining written approval from the Commissioner of Customs, for the p .....

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