TY - BOOK AU - Manohar, V R TI - A.I.R. Manual: Unrepealed Central Acts Civil and Criminal.45V. V25 - Finance act (1977), General Clauses Act (1897) Section 4 A U1 - 348.02 M317A(5) PY - 1989/// CY - Nagpur PB - All India Reporter ER -