section 5
Construction of references to authorities where new authorities have been constituted.
The Chhattisgarh Taxation Laws (Extension) Act, 1957Tax19579 sections
Statutory text
Any reference, by whatever form of words, in any law for the time being in force in any region of the State to any authority competent at the date of the passing of that law to exercise any powers or discharge any functions in that region shall, where a corresponding new authority has been constituted by or under any Act now extended to that region, have effect as if it were a reference to that new authority.
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