Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 12B,for the words, "not exceeding hundred percentum", appearing between the words, "impose upon him a penalty" and "of the:. amount of tax due,", the words, "of minimum fifty percenturn subject to a maximum· of two hundred percenturn" shall be substituted. f•f I .. S. M. BUZAR BARUAH, .