Amendment of section 112, Rajasthan Act No. 9 of 2017

In sub-section (8) of section 112 of the principal Act, for the existing punctuation mark “.” appearing at the end, the punctuation mark “:” shall be substituted and after sub-section (8) so amended, the following new proviso shall be added, namely:- “Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant.”.