Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 147] [Entire Act] Union of India - Subsection Section 147(b) in Finance Act, 2020 (b)against Item No. 2, for the entry in column (3), the entry "Rs. 12 per litre" shall be substituted.