Amendment of section 21

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..... Act, (a) in sub-section (1), for the portion beginning with the words "assessing authority concerned" and ending with the words "returned to the assessing authority", the following shall be substit .....

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..... be substituted, namely : - "Provided that no appeal shall be rejected unless an opportunity has been given to the appellant of being heard in person or though a duly authorised representative, and a .....

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