Section 24 of The Uttar Pradesh Excies (Amendment) Act, 2017 — Amendment of section 71
Bare section text
24. In section 71 of the principal Act,- (a) for the word and figures "section 60" the words and figures "section 60, section 60-A" shall be substituted; (b) for the proviso the following proviso shall be substituted, namely:- "Provided that, notwithstanding anything to the contrary in sections 60A and 69B, no person other than the actual offender shall be punished with imprisonment except in default of payments of fine."