@book{21613,
	author = {Bannerji, J. N. and Aggarwal, Hemchandra./Bajaj, Dharam Paul./Chadha, Prem Nath./},
	title = {Encyclopaedia of tax laws (Central) : containing exhaustive and critial commentaries on the tax laws (central) with rules as amended and complete up to January 1969},
	publisher = {Federal Law Depot},
	year = {1959},
	address = {Delhi}
}