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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Special procedures for registered persons enable notification of classes with tailored rules for registration, returns and tax payment.</h1> The provision authorises the Government, on the Council's recommendations and subject to prescribed conditions and safeguards, to notify classes of registered persons and prescribe special procedures governing registration, furnishing of returns, payment of tax and related administration for those notified classes.

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