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(1) When an order of reference has been made, the parties may
each nominate the number of arbitrators specified in the order, and the Revenue-officer shall nominate
one other arbitrator.
(2) The Revenue-officer may, for reasons to be recorded by him, make an order disallowing any
nomination made by either party and requiring the party to make another nomination within a time to be
specified in the order.
(3) An order under the last foregoing sub-section shall be final.
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