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[Cites 0, Cited by 0] [Section 357] [Entire Act]

Union of India - Subsection

Section 357(3) in Companies (Court) Rules, 1959

(3)Upon an application to review his order, the Taxing Officer shall reconsider the taxation and may, where he thinks fit, receive further evidence in respect thereof, and shall state in a certificate the grounds of his decision on such review.