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    <title>Amendment of section 23</title>
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    <description>Insertion of a payment condition to section 23 requires that, where an assessee has filed a return, no appeal under that section shall be admitted unless the appellant has paid the tax due on the net wealth returned at the time of filing the appeal, subject to written exemption by the Appellate Assistant Commissioner.</description>
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      <description>Insertion of a payment condition to section 23 requires that, where an assessee has filed a return, no appeal under that section shall be admitted unless the appellant has paid the tax due on the net wealth returned at the time of filing the appeal, subject to written exemption by the Appellate Assistant Commissioner.</description>
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