Failure to afford inspection during search: penalty reduced to up to six months' simple imprisonment or fine. The amendment replaces the marginal heading with 'Failure to afford facility for inspection of books of account during search' and substitutes the penalty of rigorous imprisonment up to two years and fine with simple imprisonment up to six months, or fine, or both, for failure to afford an authorised officer the facility to inspect books or documents under section 247(1)(ii).
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Provisions expressly mentioned in the judgment/order text.
Failure to afford inspection during search: penalty reduced to up to six months' simple imprisonment or fine.
The amendment replaces the marginal heading with "Failure to afford facility for inspection of books of account during search" and substitutes the penalty of rigorous imprisonment up to two years and fine with simple imprisonment up to six months, or fine, or both, for failure to afford an authorised officer the facility to inspect books or documents under section 247(1)(ii).
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