Amendment of section 47

In section 47 of the principal Act,-

1. (1) in sub-section (1),-
   • (a) for the words "The Commissioner, the Collector or any Excise Officer", the words "The Collector or any Excise Officer" shall be substituted;
   • (b) for the expression "clause (b), clause (c), Clause (d), clause (g), or clause
   • (h) of section 34, section 35", the expression "clause (c), clause (d), clause
   • (g) or clause
   • (h) of section 34" shall be substituted;
   • (c) for the words "five thousand rupees", the words "ten thousand rupees" shall be substituted;
   • (d) in sub-section (2), after the words "as the case may be", the expression "in accordance with the provisions of sub-section
2. (1) or section 47A" and after the words "shall be instituted", the words "or continued" shall be inserted.