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Amendment of section 21
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....tion (5), the following sub-sections shall he inserted with effect from the 1st day of October, 1998, namely :- "(6) On every application by an assessee for revision under this sub-section, made on ....
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.... any proceeding under this section is stayed by an order or injunction of any Court shall be excluded. (7) Notwithstanding anything contained in sub-section (6), an order in revision under that sub-....