Clause 182 - Amendment of section 15J. - Finance Bill, 2018

182. Amendment of section 15J. In the principal Act, in section 15J, ( a ) for the marginal heading, the following marginal heading shall be substituted, namely: Factors to be taken into account while adjudging quantum of penalty. ; ( b ) after the words, figures and letter section 15-I, the adjudicating officer , the figures, letters and words 15-I or section 11 or section 11B, the Board or the adjudicating officer shall be substituted; ( c ) in the Explanation , the words of an adjudicating officer shall be omitted.