In section 171 of the principal Act, after sub-section (3), the following shall be inserted, namely:— “(34) Where the Authority referred to in sub-section (2) after holding examination as required under the said sub-section comes to the conclusion that any registered person has profiteered under subsection (1), such person shall be liable to pay penalty equivalent to ten per cent. of the amount so profiteered:
Provided that no penalty shall be leviable If the profiteered amount is deposited within thirty days of the date of passing of the order by the Authority.
Explanation.— For the purposes of this section, the expression “profiteered” shall mean the amount determined on account of not passing the benefit of reduction in rate of tax on supply of goods or services or both or the benefit of input tax credit to the recipient by way of commensurate reduction in the price of the goods or services or both.".
22. (1) In the notification number 2/2017 -State Tax (Rate) dated 30th June , 2017, issued by the Government of National Capital Territory of Delhi, on the recommendations of the Council, under subsection (1) of the section 11 of the Delhi Goods and Services Tax Act, 2017, In the Schedule, after S.
No. 103 and the entries relating thereto, the following S.No. and the entries shall be inserted and shall deemed to have been inserted retrospectively with effect from the 1st day of July, 2017, namely:- ee) (2) (3) “4034 26 Uranium Ore Concentrate’.
(2) For the purposes of sub-section (1), the Government of National Capital Territory of Delhi shall have and shall be deemed to.have the power to amend the notification referred to in sub-section (1) with retrospective effect as If the Government of National Capital Territory of Delhi had the power to amend the said notification under sub-section (1) of section 11 of the said Act, retrospectively, at all material times,
(3) No refund shall be made of all such tax which has been collected, but which wo!
80 collected, if the notification referred to in sub-section (1) had been in force at all not have been aterial times, WS WHIT ay Teco Ue (fafa, -ara wa fae ere] fer) Wo Io 14(62) /vey—-z018/ cons2law/ SG S554 feat jf.feeaz, 2019 WO wo 14(62) /Yey—2019/ cons2law/ i, s> 33% — Ue dar a2 feet a saa A Preafertee 7 Teme a weafe fae is fades 2019 wt ona ay of @ okt sual aa AER Hl ara w fea wart fear aren & — “feoel ara ate tat ae (aster) aferan, 2019 (2019 aT feoet afatay o8) (03 feday, 2019 @t wefta woremt as feeeht at faerrra err ger ofta) [13 fea4ay, 2019] wets War ea fees aH ER, TAS at Bari ar eat at sieeerite omgld oe eRe wd doen Te FAN YS aern gee Walia Wel a fee wa sa Be facet Ara atte Gar ae afhfrers, 2017(2017 Hr 3) 4 Ashes aed & fee ahaa ARG TREY h Had at A wet wari aa feect a fkertern grr Rrafeitza oo Hi ae afe@Paa a 1, Wier ATH afk wreen—(i) se afar wr afar a feech area atte tear ae Gees) ee, 2019 ty
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