Amendment of section 34 of Bom. LX of 1958

In the principal Act, in section 34, in the proviso, in clause

1. (a) for the words, “together with a penalty of five rupees, or when ten times the amount of the proper duty or deficient portion thereof exceeds five rupees, of a sum equal to ten times such duty or portion’” the words and brackets “together with a penalty as per clause
2. (b) of sub-section

1. (1) of section 39 of the Act.