13.
(1) Section 159 of the principal Act is hereby amended in sub-section (1) of that section as follows: -
| | (a) by the substitution, for the definition of " autho-rized representative ", of the following new definition: - | | |
| | (b) in the definition of " body of persons ", by the substitution, for the words " and any Hindu undivided family but does not include a com-pany or a partnership;", of the words " any partnership and any Hindu undivided family;": and | | |
| | (c) in the definition of " turnover ", by the substitution, for the words " in respect of that business ", of the words " in respect of that business or for services performed in carrying on that business ". | | |
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(2) The amendment made in the principal Act by paragraph (b) of sub-section (1) of this section shall be deemed to have come into force on January 1, 1964. |
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