7. Amendment of section 37 of the principal enactment

Section 37 of the principal enactment is hereby amended, by the substitution for the words “fine not exceeding one thousand rupees” and “fine not exceeding

“Duty to furnish returns.

fifty rupees for each day” of the words "fine not exceeding two thousand five hundred rupees” and “fine not exceeding seventy five rupees for each day" respectively.".