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Amendment of section 105

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..... s Tax Act, (a) for the marginal heading, the following marginal heading shall be substituted, namely: Powers of Authority, Appellate Authority and National Appellate Authority ; (b) in sub-section (1) .....

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..... of a civil court under the Code of Civil Procedure, 1908 for the purpose of exercising its powers under the Act. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulation .....

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