- 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.
