Penalty increase under section 133 broadens authorised officials who may exercise inspection and related tax powers. The amendment raises the fee in section 133 clause (4) to one thousand rupees or a higher prescribed amount, enabling regulation of the charge, and adds a proviso allowing the powers in clause (6) to be exercised by the Director General, the Chief Commissioner, the Director and the Commissioner, clarifying delegation of inspection and related administrative authority.
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Provisions expressly mentioned in the judgment/order text.
Penalty increase under section 133 broadens authorised officials who may exercise inspection and related tax powers.
The amendment raises the fee in section 133 clause (4) to one thousand rupees or a higher prescribed amount, enabling regulation of the charge, and adds a proviso allowing the powers in clause (6) to be exercised by the Director General, the Chief Commissioner, the Director and the Commissioner, clarifying delegation of inspection and related administrative authority.
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