Amendment of section 130, Rajasthan Act No. 9 of 2017.

In section 130 of the principal Act, —

1. (i) in sub-section (1), for the existing expression "Notwithstanding anything contained in this Act, if ", the word "Where" shall be substituted;
2. (ii) in the second proviso to sub-section (2), for the existing expression "amount of penalty leviable under sub-section

1. (1) of section 129", the expression "penalty equal to hundred percent of the tax payable on such goods" shall be substituted;
   • (iii) the existing sub-section
2. (3) shall be deleted.