Amendment to Section 107 reduces the statutory threshold and extends the proviso to cover section 74A. Amendment to Section 107 substitutes 'twenty' for 'twenty five' in sub section (6)(b), reducing the statutory numeric threshold in that clause, and inserts a reference to section 74A into the second proviso of sub section (11), thereby extending the proviso's applicability to matters covered by section 74A; the changes are effected by textual substitution and insertion and are brought into force by notification.