Section 153 amendment broadens clause (ii) to include court orders in non-appeal proceedings and updates explanations. Amendment to section 153 inserts, in sub section (3) clause (ii), an explicit reference to "an order of any court in a proceeding otherwise than by way of ... Summary
Section 153 amendment broadens clause (ii) to include court orders in non-appeal proceedings and updates explanations.
Amendment to section 153 inserts, in sub section (3) clause (ii), an explicit reference to "an order of any court in a proceeding otherwise than by way of appeal or reference under this Act," and replaces the wording of Explanation 2 and Explanation 3 to refer to matters "referred to in clause (ii) of sub section (3)," aligning the explanations with the amended clause.
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