Section 3. In the principal Act, in section 16E, in sub-section (1),

3. In the principal Act, in section 16E, in sub-section (1),— (a) in clause (a), between the words "by reckless investments or" and "creation of incumbrances", the word "by" shall be inserted; (b) the following Explanation shall be inserted at the end, namely:— "Explanation.—For the purposes of this sub-section, 'incumbrances' includes any liability which may be recovered or satisfied from the assets of the tea undertaking or, as the case may be, tea unit or the person owning the tea undertaking or tea unit." Short title and commencement. Amendment of section 10. Amend. ment of section 16E. 502 Tea (Amendment) [ACT 68 OF 1980] Insertion of new section 16LL. Debts incurred and investments made by the authorised person to have priority.