Section 4
Subs. by Act 14 of 2001, s. 107, for "not exceeding five times the difference between the declared value and the value thereof or one thousand rupees" (w.e.f. 11-5-2001).
Subs. by Act 14 of 2001, s. 107, for "not exceeding five times the difference between the declared value and the value thereof or one thousand rupees" (w.e.f. 11-5-2001).