Amendment of section 30

In section 30 of the Principal Act in sub-section (2), after the proviso, the following proviso shall be inserted, namely: - "Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed." In section 104 of the Principal Act, in sub-section (1), for the Explanation the following Explanation shall be substituted, namely:- "Explanation.- The period beginning with the date of such advance ruling and ending with the date of order under this said section shall be excluded while computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74 or sub-sections (2) and (5) of section 74A."