Act, for the words, brackets and letter “under clause (b)”, the words, brackets and letter “under clause (a)” shall be substituted.

Amendment to section Amendment to section 16-C in Act XX of 1962.—In section 16-C of the principal Act,—

1. (i) the full-stop at the end of sub-section

1. (6) shall be substituted by colon and thereafter the following proviso shall be inserted, namely :— “ provided that the appropriate authority shall give him an opportunity of being heard before levy of penalty.”
   • (ii) in sub-section (7), for the words, “opportunity of being heard”, the words “opportunity of being heard by the appropriate authority” shall be substituted ;
   • (iii) in sub-section (9), for the words “Deputy Sales Tax Commissioner” and “opportunity of being heard” the words “appropriate authority” shall respectively be substituted.