Amendment of section 28

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Full Text of the Document

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.... (1),-- (i) in the opening paragraph, for the words "duty has not been levied or has been shortlevied", the words "duty has not been levied or not paid or has been short-levied or short- paid" shall be substituted; (ii) in clause (a),-- (A) for the words "one year", the words "two years" shall be substituted; (B) after the words "so levied", the words "or paid" ....