Amendment 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 substituted with effect from the 1st day of September, 2019.
Notes on Clauses:
Clause 197 of the Bill seeks to amend section 17 of the said Act relating to powers of Commissioner (Appeals).
The existing provisions of clause (b) of sub-section (1) of the said section provide that the Commissioner (Appeals) may confirm or cancel the penalty order.
It is proposed to amend the said clause to provide that the Commissioner (Appeals) may also vary the penalty order either to enhance or reduce the penalty.
This amendment will take effect from 1st September, 2019.
