Insertion of new section 245W.

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Full Text of the Document

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....g Officer, on the directions of the Principal Commissioner or Commissioner, may appeal to the High Court against such ruling or order of the Board of Advance Rulings within sixty days from the date of the communication of that ruling or order, in such form and manner, as may be prescribed: Provided that where the High Court is satisfied, on an application made by the appellant in this behalf, th....