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[Composition of Authority.

8. 8An Adjudicating Authority shall consist of a Chairperson and at least two other Members.]

Note:-

8.Omitted by the Finance Act, 2021, w.e.f. 1-7-2021. Prior to its omission, section 8 read as under:

"8. Composition of Authority.β€”An Adjudicating Authority shall consist of a Chairperson and at least two other Members."

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