৩২৷ উক্ত Ordinance এর section 128 এর sub-section (1) এর- (ক) "he or it may impose upon such person a penalty of a sum not exceeding two and a half times the amount" শব্দগুলির পরিবর্তে "he or it shall impose upon such person a penalty of ten percent" শব্দগুলি প্রতিস্থাপিত হইবে; এবং (খ) proviso এর পরিবর্তে নিম্নরূপ proviso প্রতিস্থাপিত হইবে, যথাঃ- "Provided that if the concealment referred to in clause (a) and (b) of this sub-section or sub-section (2) is detected after a period of more than one year from the year in which the concealment was first assessable to tax, the amount of penalty shall increase by an additional ten percent for each preceeding assessment year." |