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Amendment of section 52.

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..... xtend the time limit for furnishing the statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner. ; (b) in sub-section (5), the following provisos shall be inserted, namely: Provided that the Com .....

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