Amendment status not verified — confirm the current text below against the official source.
ln the principalAct, in section 30, in sub-section (1 ), for the proviso, the following proviso shall be substituted, namely:- "Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended; - (a) by theAdditional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) bythe Commissioner, for a further period not exceeding thirtydays, beyond the period specified in clause (a).".