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    <title>Amendment of section 143</title>
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    <description>The amendment permits the Commissioner, on sufficient cause being shown, to extend the statutory periods described as one year and three years by additional periods not exceeding one year and two years respectively, thereby creating a discretionary power to lengthen those time-limits within defined maximum extensions.</description>
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      <description>The amendment permits the Commissioner, on sufficient cause being shown, to extend the statutory periods described as one year and three years by additional periods not exceeding one year and two years respectively, thereby creating a discretionary power to lengthen those time-limits within defined maximum extensions.</description>
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