https://www.taxtmi.com/acts?id=18840 Amendment alters the mechanism for imposing the penalty by replacing automatic liability with a discretionary direction from the Assessing Officer, substituting the prior "liable to pay" formulation with wording empowering the Assessing Officer to direct that a person shall pay by way of penalty, thereby converting imposition into an administrative direction rather than a self-executing obligation. en-us Mon, 11 Aug 2014 18:18:44 +0530 Mon, 11 Aug 2014 18:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18840 Amendment alters the mechanism for imposing the penalty by replacing automatic liability with a discretionary direction from the Assessing Officer, substituting the prior "liable to pay" formulation with wording empowering the Assessing Officer to direct that a person shall pay by way of penalty, thereby converting imposition into an administrative direction rather than a self-executing obligation. Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 18:18:44 +0530 https://www.taxtmi.com/acts?id=18840