Amended Notification No. F.14(5)/LA-2013/Cons2Law/65 dated 09-09-2013

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2013/Cons2Law/65 dated 09-09-2013 and made effective from 12-09-2013 vide Notification No.F.3(14)/Fin.(Rev-1)/2013-14/ds VI/703 dated 11-09-2013 inter-alia amending Section 86(2) of the said Act to the extent of deleting the second proviso and substituting the section 35(2). Before amendment, the second proviso to the Section 86(2) provided for - "PROVIDED FURTHER that the penalty imposed under t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r section 74 of this Act" Also, an explanation after sub-section 20 of section 86 of the Act provides that - "The liability to pay a penalty and the amount of the penalty may be the subject of an objection under section 74 of this Act." From the aforesaid explanations. it is amply clear that the right of objection is still available to the aggrieved person to make an objection, against the noti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 86 has not effected that right. Secondly, the amendment has also not affected the power of OHAs as far as remission of penalty is concerned. Further, it is also clarified in relation to the amendment carried out in section 35(2) of the Act that the balance amount in dispute. remaining after complying with the condition prescribed for entertainment of objection, shall not be recovered till the o....