Amendment of section 12A

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..... clause (a), for the proviso, the following proviso shall be substituted, with effect from the 1st day of October, 1991, namely: -- "Provided that where an application for registration of the tr .....

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..... was prevented from making the application before the expiry of the period aforesaid for sufficient reasons; (ii) from the first day of the financial year in which the application is made, if the Chi .....

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