(2)[ Any penalty imposable under sub-section (1) shall be imposed by the ] [ Inserted by Act 12 of 1990, Section 44 (w.r.e.f. 1.4.1990).][Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Commissioner" (w.e.f. 1.10.1998).].
