Amendment of section 128A

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..... in sub-section (3), for the words just and proper, confirming, modifying or annulling the decision or order appealed against , the following shall be substituted, namely:- just and proper,- (a) confir .....

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..... essment under section 17; or (iii) where an order of refund under section 27 has been issued by crediting the amount to Fund without recording any finding on the evidence produced by the applicant. . .....

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