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3. The Finance Act, 1944, with the exception of sections 4, 7 and 8 of that Act shall apply to the Chittagong Hill-tracts and shall be deemed to have applied to the said tracts with effect from the 1st day of April, 1944 :
Provided that section 6 of, and the Second Schedule to, the Finance Act, 1944, shall not so apply and shall not be so deemed to have applied to the indigenous hill-men in the said tracts.
