Penalty orders under sections 271C-271E now specified in section 246 by amendment to include Deputy Commissioner orders. Amendment to section 246 removes the reference to sections 271C, 271D and 271E from sub section (1)(l)(ii) and inserts clause (ee) in sub section (2) to state that an order made by a Deputy Commissioner imposing a penalty under sections 271C, 271D or 271E is covered by the provision.