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Amendment of Section 35B
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....on (1), - (a) the Explanation shall be numbered, and shall be deemed to have been numbered, as Explanation 1, with effect from the 1st day of April, 1968; and (b) after Explanation 1 as so numbere....
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.... making arrangements for carriage of, passengers, livestock, mail or goods, on or in relation to such operation or carriage to arrangements for carriage (including in each case expenditure incurred ....