In section 92 of the principal Act,—(a)in sub-section (5),—(i)for the words "fifty thousand rupees", the words "ten thousand rupees" shall be substituted;(ii)for the words "five lakh rupees", the words "two lakh rupees in case of a company and fifty thousand rupees in case of an officer who is in default" shall be substituted;(b)in sub-section (6), for the words "punishable with fine which shall not be less than fifty thousand rupees but which may extend to five lakh rupees", the words "liable to a penalty of two lakh rupees" shall be substituted.
