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    <title>Amendment of section 54.</title>
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    <description>The amendment inserts sub section (8A) into section 54, authorising the Government to disburse refunds of State tax in the manner as may be prescribed, thereby delegating the procedural details of refund payments to rules or regulations.</description>
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      <description>The amendment inserts sub section (8A) into section 54, authorising the Government to disburse refunds of State tax in the manner as may be prescribed, thereby delegating the procedural details of refund payments to rules or regulations.</description>
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