https://www.taxtmi.com/acts?id=16051 The amendment revises qualifying language in two clauses describing when duty is treated as not levied or paid to broaden the textual trigger for assessment and penalty, and expressly conditions entitlement to the reduced penalty on payment of that penalty within the prescribed period, replacing the prior phrase with an explicit temporal payment requirement. en-us Fri, 16 Mar 2012 18:21:10 +0530 Fri, 16 Mar 2012 18:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16051 The amendment revises qualifying language in two clauses describing when duty is treated as not levied or paid to broaden the textual trigger for assessment and penalty, and expressly conditions entitlement to the reduced penalty on payment of that penalty within the prescribed period, replacing the prior phrase with an explicit temporal payment requirement. Act-Rules Bills Fri, 16 Mar 2012 18:21:10 +0530 https://www.taxtmi.com/acts?id=16051