Amendment of section 139

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Full Text of the Document

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....n this behalf by a notification in the Official Gazette, and who at any time during the previous year fulfils any two of the following conditions, namely :- (i) is in occupation of an immovable property exceeding a specified floor area, whether by way of ownership, tenancy or otherwise, as may be specified by the Board in this behalf; or (ii) is the owner or the lessee of motor vehicle; or (....