Income Tax Ordinance

Chapter XIX

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153. Appeal against order of Deputy Commissioner of Taxes and Inspecting Joint Commissioner.-

CHAPTER XIX
APPEAL AND REFERENCE

 

 

153. Appeal against order of Deputy Commissioner of Taxes 1[and Inspecting Joint Commissioner].-

(1) Any 2[assessee, not being a company, aggrieved] by any order of a Deputy Commissioner of Taxes in respect of the following may  prefer  an  appeal  to  the  Appellate  Joint  Commissioner  against  such order, namely;-

(a) the amount of loss computed under section 37 ;
(b)  assessment  of  income,  determination  of  liability  to  pay,  or computation of tax including advance tax;
(c) imposition of  3[an interest under Chapter VII]  4of  registration  under section 84 or 111 ;

5[(e) imposition of penalty under Chapter XIA, Chapter XV and under section 137 of Chapter XVI ; and]
(f)  refusal  to  allow  a  claim  to  a  refund  or  the  determination  of  the amount of refund admissible under Chapter XVIII.

6[(1A) Any assessee, being a company, aggrieved by any order of a Deputy Commissioner  of  Taxes  or 7[any  assessee  aggrieved  by  any  order]  of  an Inspecting  Joint  Commissioner  in  respect  of  the  following  may  prefer  an appeal to the Commissioner (Appeals) against such order, namely:-
(a) any matter specified in clauses (a), (b), (c) and (f) of sub -section (1);
(b) imposition of penalty under Chapter XV8[or XIA]9[or section 137];
(c) assessment under section 10 or 120.

10(1B) Notwithstanding anything contained in any other law for the time being in force, all such appeals pending before an Appellate Joint Commissioner at the  time  of  the  commencement  of   অর্থ  আইন,  1990 (আইন  নং-৪৫,  ১৯৯০)  as  are appellable under this section to a Commissioner (Appeals) shall be heard and disposed of by the Appellate  Joint Commissioner as if this section were not amended by অর্থ আইন, ১৯৯০।


(1C)  Notwithstanding  anything  contained  in  sub-section  (1)  or  (1A),  the Board may, on an application or on its own motion, transfer an appeal from an Appellate  Joint  Commissioner  to  a  Commissioner  (Appeals)  or  from  a Commissioner (Appeals) to an Appellate Joint Commissioner.]


(2) Where the partners of a firm are individually assessable on their shares in the  total  income  of  the  firm,  any  such  partner  may  appeal  to  the  Appellate Joint  Commissioner against the order of the Deputy Commissioner of Taxes determining  the  amount  of  total  income  or  loss  of  the  firm  or  the apportionment thereof between several partners but he may not agitate in any such appeal, matters relating to assessment of his own total income.

11[(3) No appeal shall lie against any order of assessment under this section, unless the tax payable on the basis of return under section 74 has been paid 12[before filing that appeal.]

13[Provided that the Commissioner of Taxes concerned may, on an application made in this behalf, modify or waive, in any case, the requirement of such payment.]

14[Provided that where the tax on the basis of return has been paid by the appellant before filing the appeal and the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, is convinced that the appellant was barred by sufficient reason from paying the tax before filing the return, Appellate Joint Commissioner or the Commissioner (Appeals) may allow the appeal for hearing.]

15[(4) No appeal shall lie against any order of assessment under this section, unless  the  assessee  has  paid  ten  percent  of  the  tax  as  determined  by  the Deputy  Commissioner  of  Taxes  where  return  of  income  was  not  filed  in accordance with the provisions of this Ordinance.]

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1Ins. by F.A. 1990
2Subs. for " assessee aggrieved" by F.A. 1990

3Ins. by F.A. 2015

4 Omitted by F. A. 2015

5 Subs by F. A. 1990 again subs. by F. A. 2015
Subs by F.A. 1990
Ins. by F.A. 1993
8Ins. by F.A. 2015
9Ins. by F.A. 1991

10 Subs-sec. (1B) (1C) ins. by F. A. 1990

11Subs. by F.A. 2000

12 Omitted by F. A. 2015
13Proviso Omitted by F.A. 1999

14 Added F. A. 2016

15 Ins. new sub-section (4) by F.A. 2012

154. Form of appeal and limitation.-

154. Form of appeal and limitation.-

(1) Every appeal under section 153 shall be drawn up in such form and verified in such manner as may be prescribed and shall be accompanied by a fee of 1[two hundred taka].

2[(1A)The Board may, by notification in the official Gazette.-

(a) specify 3[the cases in which the appeal]  shall be filed electronically or in any other machine readable or computer readable media;
(b) specity the form and manner in which such appeal shall be filed.]

(2) Subject to sub-section (3), an appeal shall be presented within4[forty five days],-

(a) if it relates to any assessment or penalty, from the date of service of the  notice  of  demand  relating  to  the  assessment  or  penalty,  as  the  case may be ; and
(b) in any other case, from the date on which the intimation of the order to be appealed against is served.


(3) The  Appellate Joint  Commissioner5[or  the  Commissioner  (Appeals),  as the case may be,] may admit an appeal after the expiration of the period of limitation specified in sub-section (2) if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within that period.

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1Subs for "one hundred taka" by F.A. 1993

2 Added by F.A. 2016

3 Added by F.A. 2017

5Subs. for "thirty days " by F.A. 1995 and re-subs for "sixty days" by F.A. 2006
6Ins. by F.A. 1990

155. Procedure in appeal before the Appellate Joint Commissioner or the Commissioner (Appeals).-

155. Procedure in appeal before the Appellate Joint Commissioner 1[or the Commissioner (Appeals)].- 

(1) The Appellate Joint Commissioner 2[or the Commissioner  (Appeals)]  shall  fix  a  day  and  place  for  the  hearing  of  the appeal and give notice thereof to the appellant and the Deputy Commissioner of Taxes against whose order the appeal has been preferred.


(2) The appellant and the Deputy Commissioner of Taxes shall have the right to be heard at the hearing of the appeal either in person or by a representative.
(3)  The  Appellate  Joint  Commissioner 3[or  the  Commissioner  (Appeals)] may, if he considers it necessary to do so, adjourn the  hearing of the appeal from time to time.
(4)  The  Appellate  Joint  Commissioner  4[or  the  Commissioner  (Appeals)] may, before or at the hearing of an appeal, allow the appellant to go into any ground of appeal not earlier specified in the grounds of appeal already filed if he is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable

(5)  The  Appellate  Joint  Commissioner  4[or  the  Commissioner  (Appeals)] may, before or at the hearing of an appeal, make such enquiry as he thinks fit or call for such particulars as he may require respecting the matters arising in appeals or cause further enquiry to be made by the Deputy Commissioner of Taxes.


(6)  While  hearing  an  appeal  the  Appellate  Joint  Commissioner 4[or  the Commissioner  (Appeals)]  shall  not  admit  any  documentary  material  or evidence which was not produced before the Deputy Commissioner of Taxes unless he is satisfied that the appellant was prevented by sufficient cause from producing  such  material  or  evidence  before  the  Deputy  Commissioner  of Taxes.

................................................................................

 
1Ins. " or the commissioner (Appeals)" after "Appellate Joint Commissioner" everywhere of
section 155 by F.A. 1990
2Ins. by F.A. 1990
3Ins. " or the commissioner (Appeals)" after "Appellate Joint Commissioner" everywhere of
section 155 by F.A. 1990

4Ins " or the Commissioner (Appeals)" after " Appellate Joint Commissioner" everywhere of
section 155 by F.A. 1990

156. Decision in appeal by the Appellate Joint Commissioner or the Commissioner (Appeals)-

156.  Decision  in  appeal  by  the  Appellate  Joint  Commissioner 1[or  the Commissioner (Appeals)].-

(1) In disposing of an appeal, the Appellate Joint Commissioner [or the Commissioner (Appeals)] may,-


(a) in the case of an order of assessment, confirm, reduce, enhance, set aside or annul the assessment;
(b) in the case of an order imposing a penalty, confirm, set aside or cancel such order or vary it so as either to enhance or to reduce the penalty; and
(c) in any other case, pass such order as he thinks fit


2[Provided that an order of assessment or penalty shall not be set aside except  in  a  case  where  the  Appellate  Joint  Commissioner  or  the Commissioner (Appeals) is satisfied that a notice on the assessee has not been served in accordance with the provisions of section 178.]


(2) The Appellate Joint Commissioner [or the Commissioner (Appeals)] shall not enhance an assessment or a penalty or reduce the amount of refund unless the  appellant  has  been  given  a  reasonable  opportunity  of  showing  cause against such enhancement or reduction.

(3)  The  order  of  the  Appellate  Joint  Commissioner  [or  the  Commissioner (Appeals)] disposing of an appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.


(4) Where, as a result of an appeal, any change is made in the assessment of a firm or an association of persons, the Appellate Joint Commissioner [or  the Commissioner (Appeals)] may direct the Deputy Commissioner of Taxes to amend  accordingly  any  assessment  made  on  any  partner  of  the  firm  or  any member of the association.

(5)  On  the  disposal  of  an appeal,  the  Appellate Joint  Commissioner  [or  the Commissioner (Appeals)] shall communicate the order passed by him to the appellant, the Deputy Commissioner of Taxes and the Commissioner 3[within 4[thirty days of the passing of such order.]


(6) Notwithstanding anything contained in this Ordinance, an appeal  to the Appellate  Joint  Commissioner  [or  the  Commissioner  (Appeals)]  shall  be deemed  to  have  been  allowed  if  the  Appellate  Joint  Commissioner  [or  the Commissioner  (Appeals)]  fails  to  make  an  order  thereon  within 5[ 6[one hundred and fifty days from the end  of the month] on which the appeal was filed].

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1Ins " or the Commissioner (Appeals)" after " Appellate Joint Commissioner" everywhere of
section 156 by F.A. 1990
2Ins by F.A. 1994
3Ins by F.A. 1994
4Subs for "fifteen days" by F.O. 2007.
5Subs. for the words " a period of one year from the end of the month in which
the appeals was filed." by F.A. 2002
6Subs. for "ninety days from the date" by F.O. 2007 again subs. for "ninety days form the end of
the month" by F.A 2009

 

157. Appeal against order of Tax Recovery Officer.-

157. Appeal against order of Tax Recovery Officer.- 

Any person aggrieved by an  order  of  the  Tax  Recovery  Officer  under  section  139  may,  within  thirty days  from  the  date  of  service  of  the  order,  appeal  to  the  Inspecting  Joint Commissioner  to  whom  the  Tax  Recovery  Officer  is  subordinate,  and  the decision of the Inspecting Joint Commissioner on such appeal shall be final.

 

 

158. Appeal to the Appellate Tribunal.-

158. Appeal to the Appellate Tribunal.-

(1) An assessee may appeal to the Appellate Tribunal if he is aggrieved by an order of-

(a) an Appellate Joint Commissioner or the Commissioner (Appeals) as the case may be, under section 128 or 156.

1[(b)]an Inspecting Joint Commissioner exercising the powers of a Deputy Commissioner of Taxes under section 10; or

(c) an Inspecting Joint Commissioner under section 120 ]

2[(2) No appeal under sub-section (1) shall lie against an order of the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, unless the assessee has paid 3[ten percent] of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Joint Commissioner or the Commissioner (Appeals) as the case may be, and the tax payable under section 744[:

Provided that on an application made in this behalf by the assessee, the Commissioner of Taxes, may reduce, the requirement of such payment if the grounds of such application appears reasonable to him.

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1 clause   (b )  & (C) omitted   “ by F  . A .1990

2 Subs by F. A. 2000 again subs. by bF. A. 2004

3 subs. for “five percent” by F. A. 2011

4 Subs. “full stop” for “colon” and proviso omitted by F. O. 2007 subsequently subs. “colon” for “full stop” and inserted proviso by F. A. 2011

 

 

 

 

1[(2A)The Deputy Commissioner of Taxes may,2[ with the prior approval of the Commissioner of Taxes, prefer an appeal to the Appellate Tribunal against the order of an Appellate Joint Commissioner, or the Commissioner (Appeals) under section 156.]

3[(3)]The Deputy Commissioner of Taxes may appeal to the Appellate Tribunal against the order of an Appellate Joint Commissioner, or the Commissioner(Appeals) under section 156 if the Commissioner directs him to prefer an appeal against the order.]

4[(4) Every appeal under sub-section (1) or5[ sub-section (2A) 6[or sub-section (3)]] shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be :

Provided that the Appellate Tribunal may admit an appeal after the expiry of sixty days if it is satisfied that there was sufficient cause for not presenting the appeal within that period.

(5) An appeal to the Appellate Tribunal shall be in such form and verified in such manner as may be prescribed 7[and shall except in the case of an appeal under sun-section (2A) 8[expect in the case of an appeal under sub-section(3)]] be accompanied by a fee of9[ one thousand] taka.

10[(6)The Board may, by notification in the official Gazette,-
(a) specify that any appeal of any assessee or any class of assessee shall be filed electronically or in any other machine readable or computer readable media:
(b) specify the form and manner in which such appeal shall be filed.]

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1 Ins by F. A. 2003

2   subs . for “ with the  prior   approval  of   the   board “  by  F . A .2008

3   Omitted  by  F . A .  2002

4   subs  . by  F . A . 1999

5   subs  . for “  sub –section  (1 ) “ by F . A .2003

6  Omitted  by  F . A .  2002

7  subs  . for “  and  shalol “  by  F  .A . 2003

8  Omitted  by  F . A .  2002

9 subs  . for “   three hundred “   by F .A . 1993  and   “ five  hyundred “ by  F . O . 2007

10 Added by F.A.2016

160. Reference to the High Court Division.-

160.  Reference  to  the  High  Court  Division.- 

(1)  The  assessee  or  the Commissioner may, 1[within ninety days] from the date of receipt of the order of  the  Appellate  Tribunal  communicated  to  him  under  section  159,  byapplication in the prescribed from, accompanied, in the case of an application by  the  assessee,  by  a  fee  of2[two  thousand  taka],  refer  to  the  High  Court Division any question of law arising out of such order 3[:

4[Provided that no reference under sub-section (1) shall lie against an order of the Taxes Appellate Tribunal, unless the assessee has paid the following tax at the rate of-

(a) 5[fifteen] per cent of the difference between the tax as determined on the basis of the order of the Taxes Appellate Tribunal and the tax payable  under  section  74  where  tax  demand  does  not  exceed  one million taka;
(b) 6[twenty  five]  per  cent  of  the  difference  between  the  tax  as determined on the basis of the order of the Taxes Appellate Tribunal and the tax payable under section 74 where tax demand exceeds one million taka:]

Provided further that the Board may, on an application made in this behalf,  modify  or  waive,  in  any  case,  the  requirement  of  such payment.]

7[Provided that no reference by an assessee unless he has paid twenty-five per cent of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Joint Commissioner [or the Commissioner(Appeals), as the case may be] and the tax as determined on the basis of the order of the Appellate Tribunal:]

Provided further that the Board may, on an application made in this behalf,modify or waive,in any case, the requirement of such payment.

(2)  An  application  under  sub-section  (1)  shall  be  in  triplicate  and  shall  be accompanied by the following documents, namely:-

(a) certified copy, in triplicate, of the order of the Appellate Tribunal out of which the question of law has arisen;(b)  certified  copy,  in  triplicate,  of  the  order  of  the  Deputy Commissioner  of  Taxes,  the  Inspecting  Joint Commissioner  or  the Appellate Joint Commissioner, 8[or the Commissioner (Appeals)], as the case may be, which was the subject-matter of appeal before the Appellate Tribunal; and
(c) certified copy, in triplicate, of any other document the contents of which are relevant to the question of law formulated in the application and which was produced before the Deputy Commissioner of Taxes, the Inspecting Joint Commissioner, the Appellate Joint Commissioner 9[or  the  Commissioner  (Appeals)]  or  the  Appellate  Tribunal,  as  the case may be, in the course of any proceedings relating to any order referred to in clause (a) or (b).


(3)  Where  the  assessee  is  the  applicant,  the  Commissioner  shall  be  made   a respondent; and where the Commissioner is the applicant the assessee shall be made a respondent :


Provided that where an assessee dies or is succeeded by another person or is a company which is being wound up, the application shall not abate and may, if  the  assessee  was  the  applicant,  be  continued  by,  and  if  he  was  the
respondent, be continued against, the executor, administrator or successor or other legal representative of the assessee ,or by or against the liquidator or receiver, as the case may be.


(4)  On  receipt  of  the  notice  of  the  date  of  hearing  of  the  application,  the respondent  shall,  at  least  seven  days  before  the  date  of  hearing,  submit  in writing  a reply  to the application; and he  shall therein  specifically  admit  or deny whether the question of law formulated by the applicant arises out of the order of the Appellate Tribunal.


(5)  If  the  question  formulated  by  the  applicant  is,  in  the  opinion  of  the respondent, defective, the reply shall state in what particulars the question is defective and what is the exact question of law, if any, which arises out of the
said  order;  and  the  reply  shall  be  in  triplicate  and  be  accompanied  by  any documents  which  are  relevant  to  the  question  of  law  formulated  in  the application  and  which  were  produced  before  the  Deputy  Commissioner  of
Taxes, the Inspecting Joint Commissioner, the Appellate Joint Commissioner, 10[the Commissioner (Appeals)] or the Appellate Tribunal, as the case may be, in the course of any proceedings relating to any order referred to in subsecti on
(2) (a) or (b).

(6)  Section  5  of  the  Limitation  Act,1908  (IX  of  1908)  shall  apply  to  an application under sub-section (1).

......................................................................................................................................

1Subs. for "within sixty days" by F.A. 1999
2Subs. the words for "one hundred taka" by F.A. 2002
3Ins. by F.A. 2009
4Subs. by F.A. 2011
5Subs. for "twenty five" by F.A. 2013
6Subs. for " fifty" by F.A. 2013
7Proviso Ins. by F.A 1989 & 1991 and omitted by F.A. 1995

8Ins by F.A. 1990
9Ins by F.A. 1990
10Ins by F.A. 1990

 

159. Disposal of appeal by the Appellate Tribunal.-

159. Disposal of appeal by the Appellate Tribunal.-

(1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders on the appeal as it thinks fit.

(2) Before disposing of any appeal, the Appellate Tribunal may call for such particulars  as  it  may  require  respecting  the  matters  arising  in  the  appeal  or cause further enquiry to be made by the Deputy Commissioner of Taxes.

(3) Where, as a result of the appeal, any change is made in the assessment of a firm or association of persons, or a new assessment of a firm or association of persons is ordered to be made, the Appellate Tribunal may direct the Deputy
Commissioner of Taxes to amend accordingly any assessment made on any partner of the firm or any member of the association.

(4) The Appellate Tribunal shall communicate its order on the appeal 1[to the assessee and to the Commissioner within
2[thirty days] from the date of such order.]
(5)  Save  as  hereafter  provided  in  this  Chapter,  the  orders  passed  by  the Appellate Tribunal on appeal shall be final.

3[(6) Notwithstanding anything contained in this Ordinance an appeal filed 4[,and where a case is heard by two members and an additional member is appointed for hearing the case because of the difference of decision of the two members, the period shall be eight months from the end of the month in which the appeal was filed] by an assessee to the Appellate Tribunal shall be deemed to have been

allowed  if  the  Appellate  Tribunal  fails  to  make  an  order  thereon  within  a period of 5[6[six months] from the end of the month in which the appeal was filed:]
Provided that the provisions of this sub-section shall not apply to an appeal filed by an assessee at any time before the first day of July, 1991] 6[;


6[Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee at any time during the period between the first day of July, 1995 and the thirtieth day of June, 1996 (both days  inclusive), have
effect  as  if  for  the  words  "two  years"  the  words  "Three  years"  were substituted on the day on which section 21 of   অর্থ আইন, 1991 (1991 সালের ২১ নং আইন) came into force] [:


7[Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee on or after the first day of July, 1999, have effect as if for the words "two years from the end of the year" the words "two years from the end of the month" were substitute] 8[:


9[Provided further that the provisions of this sub-section shall in relation to an appeal filed by an assessee before the first day of July, 2002 have effect as if the words "six months from the end of the month in which appeal was filed" were  substituted  by the  words  "one  year from  the  end  of  the  year  in  which appeal was filed:


Provided further that the appeals filed by the Deputy Commissioner of Taxes on or before the thirtieth day of June, 2002 on which no order was passed by the Appellate Tribunal till that date shall be deemed to have   been withdrawn from first of July, 2002.]

....................................................................

1Ins. by F.A. 1997
2Subs. for "fifteen days" by F.O. 2007
3Ins. by F.A. 1991

Ins. by F.A.2017

4Subs. the words for " two years form the end of the year in which the appeal was filed" by F.A.
2002
5Subs. for "four months" by F.O. 2007
6Ins. by F.A. 1999
7Ins. by F.A. 1998
8Ins. by F.A. 2002

161. Decision of the High Court Division.-

161. Decision of the High Court Division.-

(1) Where any case has been referred to the High Court Division under section 160 it shall be heard by a bench of not less than two judges and the provisions of section 98 of the Code of Civil Procedure 1908 (V of 1908), shall, so far as may be, apply in respect of such case.


(2) The High Court Division shall, upon hearing any case referred to it under section  160,  decide  the  question  of  law  raised  thereby  and  shall  deliver  its judgement thereon stating the grounds on which such decision is founded and
shall send a copy of such judgement under the seal of the Court and signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with the judgement.


(3)  The  costs  in  respect  of  a  reference  to  the  High  Court  Division  under section 160 shall be in the discretion of the Court.


(4) Notwithstanding that a reference has been made under section 160 to the High Court Division, tax shall be payable in accordance with the assessment made  in  the  case  unless  the  recovery  thereof  has  been  stayed  by  the  High Court Division.

 

162. Appeal to the Appellate Division.-

162. Appeal to the Appellate Division.- 

(1) An appeal shall lie to the Appellate Division  from  any  judgement  of  the  High  Court  Division  delivered  under section 161 in any case which the High Court Division certifies to be a fit one for appeal to the Appellate Division.[:

1[Provided that no appeal of an assessee shall be lie against a judgement of the High Court Division unless he has paid twenty-five-per cent of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Tribunal and the tax as determined on the basis of the judgment of the High Court Division;

Provided further that the Board may, on an application made in this behalf modify or waive, in any case, the requirement of such payment.]

(2)  The  provisions  of  the  Code  of  Civil  Procedure,  1908  (Act  V  of  1908), relating to appeals to the  Appellate Division shall, so far as may be, apply in the case of appeals under this section in like manner as they apply in the case
of appeals from decrees of the High Court Division :

Provided  that  nothing  in  this  sub-section  shall  be  deemed  to  affect  the provision of section 161 (2) or (4):

Provided further that the High Court Division may, on petition made for the execution  of  the  order  of  the  Appellate  Division  in  respect  of  any  costs awarded thereby, transmit the order for execution to any Court subordinate to the High Court Division.


(3) Where the judgment of the High Court Division is varied or reversed in appeal under this section, effect shall be given to the order of the Appellate Division  in  the  manner  provided  in  section  161  (2)  and  (4)  in  respect  of  a judgment of the High Court Division.


(4)  The  provisions  of  sub-section  (3)  and  sub-section  (4)  of  section  161 relating to costs and payment of tax shall apply in the case of an appeal to the Appellate  Division  as  they  apply  to  a  reference  to  the  High  Court  Division
under section 160.

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1Proviso Ins. by F.A 1989 & 1991 and omitted by F.A. 1995