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Section 4

[(ga) the lesser penalty to be imposed on producer, seller, distributor, trader or service provider under sub -section (1) of section 46;

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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;