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.
Notes on Clauses:
Clause 182 of the Bill seeks to amend section 15J of the Act, as a consequential amendment, to ensure that the factors mentioned in section 15J of the said Act are relevant for levy of penalty by the Board under sections 11 and 11B as well as by an adjudicating officer under section 15-I of the Act.