Power to vary penalty orders: Commissioner (Appeals) may enhance or reduce penalties on appeal, altering prior penalty orders. The amendment authorises the Commissioner (Appeals) to vary penalty orders by either enhancing or reducing the penalty, replacing the prior provision that allowed only confirmation or cancellation of such orders. This change transforms the Commissioner (Appeals) from a confirm-or-cancel role into an authority empowered to revise the quantum of penalties imposed under the Act and applies from the commencement date specified in the amending provision.
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.
Power to vary penalty orders: Commissioner (Appeals) may enhance or reduce penalties on appeal, altering prior penalty orders.
The amendment authorises the Commissioner (Appeals) to vary penalty orders by either enhancing or reducing the penalty, replacing the prior provision that allowed only confirmation or cancellation of such orders. This change transforms the Commissioner (Appeals) from a confirm-or-cancel role into an authority empowered to revise the quantum of penalties imposed under the Act and applies from the commencement date specified in the amending provision.
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