Amendment to Section 112A expands referenced sub clauses of Section 28 and applies retroactively to the stated prior period. The amendment substitutes, in clause (b) of Section 112A, the reference to clause (ii) of Section 28 with references to sub clause (a), sub clause (b) and sub clause (c) of clause (ii) of Section 28, and deems this substitution to have been effective from the first day of April, 1972.