Amendment of Section 209

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.... from the 1st day of April, 1978, - (a) in sub-section (1), for clause (c), the following clause shall be substituted namely :- "(c) in cases where an estimate (including a revised estimate) ....

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....ends a statement under sub-section (1) of section 209A or" shall be inserted; (ii) in clause (b), for the words, brackets, figures and letter "in cases where an estimate is sent by the ass....