Amendment of section 24.

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..... is issued shall be substituted; (c) the following Explanation shall be inserted, namely:-- Explanation . For the purposes of this section, in computing the period of limitation, the period during which the proceeding is stayed by an order or injunction of any court shall be excluded: Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in sub-section (4) available to the Initiating Officer for passing order of attachment is less than thirty days, such remaining period shall be deemed to be extended to thirty days: Provided further that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in sub-section (5) available to the Initiating .....

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..... the date of issue of notice under sub-section ( 1 ). It is proposed to amend sub-section ( 3 ) of the said section so as to provide that instead of attaching the property for a period of ninety days from the date of notice, the said property may be attached for a period of ninety days from the last day of the month in which notice was issued. It is further proposed to amend sub-section ( 4 ) of the said section so as to provide that instead of passing an order within a period of ninety days from the date of issue of notice under sub-section ( 1 ), the said order shall be passed from the last date of the month in which notice under sub-section ( 1 ) was issued. It is also proposed to amend the said section so as to exclude the time on accou .....

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..... ovides that no penalty shall be imposed without affording an opportunity of being heard to the person in respect of whom penalty is sought to be imposed. The proviso to the said sub-section provides that no penalty shall be imposed if such person proves that there were good and sufficient reasons for the contravention. The proposed new section 54B provides that the entries in the records or other documents in the custody of an authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under section 3 or Chapter VII, and all such entries may be proved either by the production of the records or other documents in the custody of the authority containing such entries, or by the production of a co .....

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