Amendment status not verified — confirm the current text below against the official source.
Provided that no penalty under this sub- section shall be imposed unless a reasonable opportunity of being heard is given to such person. vi. The amount deductible and actually deducted under sub-section (1) and penalty levied under sub-section (6) shall be deemed to be a tax for the purpose of the Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987 (7 of 1987). In the principal Act, in the first proviso to section 22, for the words "a rupee" the words "ten rupees" and for the words "five hundred rupees" the words "one thousand rupees" shall respectively be substituted. In the principal Act, in section 23, - a. In sub-section (1), -