Amendment of section 83.

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..... sub-section (1), the following sub-section shall be substituted, namely:-- "(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the .....

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..... ion 83 of the Central Goods and Services Tax Act so as to provide that provisional attachment shall remain valid for the entire period starting from the initiation of any proceeding under Chapter XII, .....

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