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Amendment of section 2

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..... ment year", the words, figures and letters "and the assessment year commencing on the 1st day of April, 1982" shall be substituted; (b) in the second proviso, for the words "Provided further that" the words "Provided also that" shall be substituted, and before the second proviso as so amended, the following proviso shall be inserted, namely :- "Provided .....

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