Subs. by s. 82, ibid . , for "twenty-five per cent." (w.e.f. 14-5-2015). — LIST OF AMENDING ACTS

6. Subs. by s. 82, ibid . , for "twenty-five per cent." (w.e.f. 14-5-2015). shall, without prejudice to the provisions of sections 135, 135A and 140 be deemed to be conclusive as to the matters stated therein; or (ii) that the duty with interest and penalty that has been paid falls short of the amount actually payable, then, the proper officer shall proceed to issue the notice as provided for in clause (a) of sub -section (1) in respect of such amount which falls short of the amount actually payable in the manner specified under that sub-section and the period of 1 [two years] shall be computed from the date of receipt of information under sub-section (5). (7) In computing the period of 1 [two years] referred to in clause (a) of sub-section (1) or five years referred to in sub-section (4), the period during which there was any stay by an order of a court or tribunal in respect of payment of such duty or interest shall be excluded.

Section 6