Share restriction relief allows Tribunal application within one year; penalties now include imprisonment and fine. Section 90 now allows the company or aggrieved person to apply to the Tribunal for relaxation or lifting of restrictions imposed under sub section (8) within one year of the order; absent such an application within that period, the shares shall be transferred without restrictions to the authority under sub section (5) of section 125 in the prescribed manner. Sub section (10) is amended to add an imprisonment term as a possible sentence and to provide that the offence may be punished with imprisonment, a fine, or both.