Clause 198 - Amendment of section 20. - Finance Bill, 2018

198. Amendment of section 20. In section 20 of the principal Act, ( i ) in sub-section ( 1 ), after the words adjudicating officer , the words or the Board shall be inserted; ( ii ) in sub-section ( 2 ), for the words adjudicating officer or fails to comply with any of his , the words adjudicating officer or the Board or fails to comply with any shall be substituted.