Amendment of section 254.
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....nt. of the amount of tax, interest, fee, penalty, or any other sum payable under the provisions of this Act, or furnishes security of equal amount in respect thereof" shall be inserted; (b) for the second proviso, the following proviso shall be substituted, namely:- "Provided further that no extension of stay shall be granted by the Appellate Tribunal, where such appeal is not so....
TaxTMI