Amendment of Section 73

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....ny appellate authority or tribunal or court concludes that the notice issued under the proviso to sub-section (1) is not sustainable for the reason that the charge of,-- (a) fraud; or (b) collusio....

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....period of eighteen months, as if the notice was issued for the offences for which limitation of eighteen months applies under sub-section (1)."; - Sub-clause (E) seeks to insert a new sub-section (2....