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1 - ' . Re..,wal of Keraln ,\(:t ~) nf I <)1)3 and rules made thereunder for · . ce1 tain purpo~e~. 4 Amendment Act of2) of 1%3 1 Spec1al proviSI()m Ill 1 C>p~cc of ta-:: 011 t1 J.ctor-tr<I;tlor combmattons ll ~~cl]u ~~men t of ta' ·,,It cad~ collcctt::rl .