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    <description>Two subsections inserted into section 21 prescribe time limits and an exception for revision applications made on or after 1st October, 1998: a requirement that a revision order be passed within one year from the end of the financial year in which the application is made, excluding time taken for re-hearing opportunities and periods of court-ordered stay; and an overriding exception permitting revision orders at any time to give effect to findings or directions in orders of appellate or judicial authorities.</description>
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