Section 4
[(ga) the lesser penalty to be imposed on producer, seller, distributor, trader or service provider under sub -section (1) of section 46;
4 [(ga) the lesser penalty to be imposed on producer, seller, distributor, trader or service provider under sub -section (1) of section 46;
(gb) the manner and time for withdrawal of application for lesser penalty under sub-section (2) of section 46;
(gc) the lesser penalty to be imposed on producer, seller, distributor, trader or service provider under sub -section (4) of section 46;
(gd) the manner of determining income under clause (c) of Explanation to section 48;
(ge) the form of application and fee under sub-section (1), the time under sub-section (2), the terms and manner of implementations and monitoring under sub-section (3) and the procedure for conducting settlement proceedings under sub-section (6) of section 48A;