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Section 54

Making a public ruling (TPA 2nd Sch Para 20)

(1) A public ruling by the Commissioner under section 53 shall be by notice in at least two daily newspapers of national circulation. 
(2) A public ruling shall bear a heading specifying the subject matter of the ruling and an identification number. 
(3) A public ruling shall have effect from the date specified in the ruling or where no date is specified, from the date of its publication.


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