In case a notice is adjudicated under Section 51B and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty?

In case a notice is adjudicated under Section 51B and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty? https://www.taxtmi.com/acts?id=22472 If an order under Section 51B confirms tax and penalty, the noticee may pay the confirmed tax with interest and a reduced penalty equal to fifty percent of the tax within thirty days of communication; such payment causes all proceedings in respect of that tax to be deemed concluded. en-us Thu, 22 Sep 2016 17:58:58 +0530 Thu, 22 Sep 2016 17:58:58 +0530 TaxTMI RSS Generator In case a notice is adjudicated under Section 51B and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty? https://www.taxtmi.com/acts?id=22472 If an order under Section 51B confirms tax and penalty, the noticee may pay the confirmed tax with interest and a reduced penalty equal to fifty percent of the tax within thirty days of communication; such payment causes all proceedings in respect of that tax to be deemed concluded. Act-Rules Bills Thu, 22 Sep 2016 17:58:58 +0530 https://www.taxtmi.com/acts?id=22472