৩৭। উক্ত Ordinance এর section 133 এর পর নিম্নরূপ নূতন section 133A সন্নিবেশিত হইবে, যথা:- “133A. Revision of penalty based on the revised amount of income.- () Where a penalty imposed under this Chapter is directly related to the amount of income assessed under the provision of this Ordinance and the amount of income is revised subsequently by an order made under this Ordinance, the Deputy Commissioner of Taxes shall pass an order revising the order of penalty at the time of revising the income. () No order of enhancement of penalty shall be made unless the parties affected thereby have been…