Amendment status not verified — confirm the current text below against the official source.
In the Principal Act, in Section 75,- Amendment (a) in sub-section (1), after the word and flgures'section 74", the of Section 75 words, brackets, figures and letter "or sub-sections (2) and (7) of Section 744' shall be inserted, (b) after sub-section (2), the following sub-section shall be inserted, namely:- "(2A)Where any Appellate Authority orAppellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of Section 74A is not sustainable forthe reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of Section 744''; (c) for sub-section (10), the following sub-section shall be substituted, namely:- "(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within the period specified in suFsection (10) of Section 73 or in sub-section (10) of Section 74 ot in sub-section (7) of Section 74A". (d) in suFsectjon ('11), after the word and figures "Section 74", the words, brackets, figures and letter "or sub-section (7) ofSection 74A" shall be inserted; The Arunachal Pradesh Extraordinary Gazelle, Aptil 7 , 2025 7 Amendment of 30 Section 104. Amendmentof 31 Section 107. Amendment of Section 109. Amendment of Section 112. Amendment of Section 122. lnsertion new 35 Section '122A. Penalty for faalure to register certain machines used in manufacture of goods as per special procedure (e) in sub-section (12), after the words and figures'Section 73 or Section 74", the words, figures and letter "or Section 74A' shall be inserted; (f) in sub-section (13), after the words and figures "Section 73 or Section 74", the words, figures and letter'or Section 74A" shall be inserted. ln the PrincipalAct, in Section 104, in sub-section (1), in the Explanation, afier the word and figures "Section 74', the words, brackets, figures and letter "or sub-section (2) and (7) of Section 74A" shall be inserted. ln the PrincipalAct, in Section 107, - (a) in sub-section (6), in clause (b), for the word "twenty-five", the word "twenty" shall be substituted; (b) in sub-section (11), in the second proviso. after the words and figures "Section 73 or Section 74", the words, figures and letter "or Section 74A" shall be inserted.