Amendment of section 246A.

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..... (i) in clause (ja), for the word, brackets, figure and letter, "sub-section (1A)", the word, brackets and figure, "sub-section (2)" shall be substituted; (ii) in clause (n), the words "made by a D .....

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..... e said clause so as to provide that an order of imposing or enhancing penalty under sub-section (2) of section 275 may be appealed before the Commissioner (Appeals). It is also proposed to consequent .....

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