Amendment of section 251.

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..... 1), the following sub-section shall be inserted, namely: (1A) In disposing of an appeal, the Joint Commissioner (Appeals) shall have the following powers (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment; (b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or .....

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