Amendment of section 130.

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..... s Tax Act, (a) in sub-section (1), for the words Notwithstanding anything contained in this Act, if , the word Where shall be substituted; (b) in sub-section (2), in the second proviso, fo .....

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..... g to confiscation of goods or conveyances and levy of penalty from the proceedings under section 129 relating to detention, seizure and release of goods and conveyances in transit. - statute, statu .....

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