Amendment of section 28H
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....- (i) in sub-section (2),- (a) for clause (d), the following clause shall be substituted, namely:- "(d) applicability of notifications issued in respect of tax or duties und....
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.... (ii) after sub-section (4), the following sub-section shall be inserted, namely:- '(5) The applicant may be represented by any person resident in India who is authorised in this behalf. ....


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