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Amendment of section 11AC.

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..... b-section (1), (i) in clauses (a) and (b), for the words "has not been levied or paid or", the words "has not been levied or paid or has been" shall respectively be substituted; .....

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..... aid sub-section (1) so as to provide that the benefit of reduced penalty shall be available only if such amount of penalty is paid within the said period of thirty days. This amendment will take ef .....

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