Amendment of Section 5

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.... clause (viii), after the words "articles intended for the personal or household use of the assessee", the words ",but not including jewellery" shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of April, 1963; (iii) in clause (viii) as so amended, the following provisos and Explanations shall be inserted at the end with effect from the 1st day of A....

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....r or not containing any precious or semi-precious stone, and whether or not worked or sewn into any wearing apparel; (b) precious or semi-precious stones, whether or not set in any furniture, utensil or other article or worked or sewn into any wearing apparel. Explanation 2 : For the purposes of this clause, "conveyance" means any motor car or other mechanically propelled vehicle....