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Words etc. ", or an order made by an Inspecting *[Additional
Commissioner] under section 66A" omitted by Finance Act, 1994. Earlier it was
Inserted by Finance Ordinance, 1981. These words were earlier deemed to have been inserted
by Notification No. SRO 11630(I)/80, dated 20-11-1980 issued u/s 167. *Before omission
words "Additional Commissioner" were substituted for "Assistant
Commissioner" by Finance Act, 1993.
