Insertion of new section 114AB.

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..... uch instrument has been utilised by such person or any other person for discharging duty, the person to whom the instrument was issued shall be liable for penalty not exceeding the face value of such instrument. Explanation . For the purposes of this section, the expression instrument shall have the same meaning as assigned to it in the Explanation 1 to section 28AAA. . - Clause 75 of the Bill see .....

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