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    <title>Amendment of section 12AA</title>
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    <description>Amendment removes the reference to the Chief Commissioner from the initial clause of section 12AA and provides that all applications pending before the Chief Commissioner, on which no order had been passed under the specified provision before the effective date, shall be transferred to the Commissioner, who may proceed with those applications from the stage at which they stood on that date.</description>
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      <description>Amendment removes the reference to the Chief Commissioner from the initial clause of section 12AA and provides that all applications pending before the Chief Commissioner, on which no order had been passed under the specified provision before the effective date, shall be transferred to the Commissioner, who may proceed with those applications from the stage at which they stood on that date.</description>
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