Amendment of section 120

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..... Act, in sub-section (4), in clause (b) — (1) after the words "shall be exercised or performed by", the words "an Additional Commissioner or" shall be inserted and shall be deemed to have been insert .....

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..... to have been inserted with effect from the 1st day of June, 1994; (iv) after the words "Additional Commissioner or" as so inserted, the words "Additional Director or" shall be inserted and shall be .....

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