Amendment of section 17.

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..... nt of section 17. 197. In the principal Act, in section 17, in sub-section (1), in clause (b), for the words such order , the words or vary such order either to enhance or reduce the penalty shall be .....

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..... issioner (Appeals) may also vary the penalty order either to enhance or reduce the penalty. This amendment will take effect from 1st September, 2019. - statute, statutory provisions legislation, law .....

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