Amendment of section 51.

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..... ed as sub-section (1) thereof, and- (a) in sub-section (1) as so renumbered, the following proviso shall be inserted, namely: Provided that the Central Government may, by notification in the .....

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..... specified by rules, he shall pay interest on said duty not paid or short-paid till the date of its payment at such rate, not below five per cent. and not exceeding thirty-six per cent. per annum, as m .....

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