(5)in section 30, in sub-section (1), for the proviso, the following proviso shall be substituted, namely:—“Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,—(a)by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;(b)by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).”.
