Provided that the proper officer shall not serve such show cause notice, where the amount involved is less th… — LIST OF AMENDING ACTS

[Provided that the proper officer shall not serve such show cause notice, where the amount involved is less than rupees one hundred.]

9 [Provided that the proper officer shall not serve such show cause notice, where the amount involved is less than rupees one hundred.] (2) The person who has paid the duty along with interest or amount of interest under clause (b) of sub -section (1) shall inform the proper officer of such payment in writing, who, on receipt of such information, shall not serve any notice under clause (a) of that sub-section in respect of the duty or interest so paid or any penalty leviable under the provisions of this Act or the rules made thereunder in respect of such duty or interest:

Section 9