Penalty provision amendment requires fines to accompany conviction rather than serving as an alternative sanction. Amendment alters section 276D by substituting the previous alternative phrasing that allowed either imprisonment or a daily-calculated fine with the words ... Summary
Penalty provision amendment requires fines to accompany conviction rather than serving as an alternative sanction.
Amendment alters section 276D by substituting the previous alternative phrasing that allowed either imprisonment or a daily-calculated fine with the words requiring imposition of a fine in conjunction with the other penalty, effective from the commencement date in the Finance (No. 2) Act, 2014.
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