The introduction of new sub-section (3) to section 66 seems to be merely clarification based, and made by way of abundant caution for removal of doubts, as without it too the position of law would have been the same.
The introduction of new sub-section (3) to section 66 seems to be merely clarification based, and made by way of abundant caution for removal of doubts, as without it too the position of law would have been the same.