Amendment of section 30.

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..... in sub-section ( 1 ), for the proviso, the following proviso shall be substituted, namely: Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, b .....

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..... mpower the jurisdictional tax authorities to extend the period provided to file an application for revocation of cancellation of registration. - statute, statutory provisions legislation, law, enact .....

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