Amendment of section 11A.
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....5), for the words "has not been levied or paid or", the words "has not been levied or paid or has been" shall be substituted; (b) for sub-section (8), the following sub-section shall be substituted,....
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...., so as to substitute certain words therein. It further seeks to substitute sub-section (8) of said section 11A so as to provide for exclusion of the period of stay granted by court or tribunal in res....