Amendment of Section 139

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....), in clause (iii) (b) of the proviso, the words "as finally assessed" shall be, and shall be deemed always to have been, omitted; (2) after sub section (1), the following sub section shall....

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....paid, if any, shall be refunded."; (3) after sub section (7), the following sub section shall be inserted, namely : "(8) Notwithstanding anything contained in clause (iii) of the proviso ....