Penalty reallocation when fraud is not established shifts liability to the alternative penalty and aligns adjudication timelines. The amendment expands cross references in section 75 to include specified sub provisions of section 74A, directs that where a tribunal concludes the fraud based penalty under the identified clause of section 74A is unsustainable because fraud or willful misstatement or suppression of facts is not established, the penalty shall instead be payable under the alternative penalty clause of that provision, and treats adjudication as concluded if an order is not issued within the periods specified in the relevant subsections of sections 73, 74 and the specified subsection of section 74A.