Section 54(4) in The Mineral Products (Additional Duties Of Excise And Customs) Act, 1958
(4)Notwithstanding anything contained in this section, the Central Government may, having regard to the administrative or other difficulties, if any, which may arise in relation to the levy and collection of all or any of the additional duties of excise under this Act for any period commencing on the 20th day of May, 1958, and ending on the 29th day of June, 1958 57[or commencing on the 1st day of April, 1959, and ending on the 31st day of October, 1959, as the case may be], assess the additional duties of excise payable by any person under this Act to be such sum as to the Central Government appears proper in the circumstances.____________________________________________________________Prior to amendment by Act 41 of 1964, Section 3 read as:____________________________________________________________
