Section 48
Where a form has been prescribed under paragraph 85(2)(e)
ActIn forceProvision 90 of 190
Section 48
no person shall for the purposes of this Act use any form printed or issued otherwise than by the authority of the Director General:
Provided that the Director General may, at his discretion and subject to such conditions as he may deem fit to impose, permit any person to
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use any form not so printed or issued as aforesaid, or permit the use of any form submitted through an electronic data interchange.