৩৭। উক্ত Ordinance এর section 160 এর sub-section (1) এর প্রান্তস্তিত ফুলস্টপ এর পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং অতঃপর নিম্নরূপ নূতন দুইটি proviso সংযোজিত হইবে, যথা:- “Provided that no reference by an assessee shall lie unless he has paid ten percent of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, and the tax as determined on the basis of the order of the Appellate Tribunal:Provided further that the Board may, on an application made in this behalf, modify or waive, in any case, the requirement of such payment.”