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.... 144. (1) For the purposes of this Code, the Board may, regardless of anything to the contrary contained in any law for the time being in force, require -     (a) any prescribed pers....

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....ful for, or relevant to any enquiry or proceeding, pending before him under this Code, in such form, manner and within such time as may be specified by him. (3)  Without prejudice to the gener....

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