Penalty reduction in section 132; appeals redirected to Appellate Tribunal with prescribed fees under the amendment. The Bill amends section 132 to reduce the capped monetary penalty in the identified clause, substitutes the prior 'Appellate Authority' reference with the Appellate Tribunal to hear appeals in such manner and on payment of such prescribed fee, and omits the subsequent subsections that formerly set out composition and procedural provisions for appeals.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Penalty reduction in section 132; appeals redirected to Appellate Tribunal with prescribed fees under the amendment.
The Bill amends section 132 to reduce the capped monetary penalty in the identified clause, substitutes the prior "Appellate Authority" reference with the Appellate Tribunal to hear appeals in such manner and on payment of such prescribed fee, and omits the subsequent subsections that formerly set out composition and procedural provisions for appeals.
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