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    <title>Amendment of section 151.</title>
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    <description>Amendment to section 151 deletes the phrase concerning the absence of a Principal Chief Commissioner or Principal Director General in clause (ii) and inserts a proviso that the period of three years for clause (i) shall be computed after taking into account periods of limitation excluded or extended by the provisos to sub-section (1) of section 149.</description>
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      <description>Amendment to section 151 deletes the phrase concerning the absence of a Principal Chief Commissioner or Principal Director General in clause (ii) and inserts a proviso that the period of three years for clause (i) shall be computed after taking into account periods of limitation excluded or extended by the provisos to sub-section (1) of section 149.</description>
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