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Amendment of section 15J

Amendment of section 15J :

Section –  185. In the principal Act, in section 15J,—

(a) for the marginal heading, the following marginal heading shall be substituted, namely:—
“Factors to be taken into account while adjudging quantum of penalty.”;
(b) after the words, figures and letter “section 15-I, the adjudicating officer”, the figures, letters and words “15-I or section 11 or section 11B, the Board or the adjudicating officer” shall be substituted;
(c) in the Explanation, the words “of an adjudicating officer” shall be omitted.