- For section 69A of the principal Act, the following section shall be substituted, namely:-

"69A. Charges for delay in compliance of section 60, 61, 62 or 63. - if any statement, intimation or notice under section 60, 61, 62 or as the case may be, 63, in respect of any registered firm is not sent or given to the Registrar, within the period specified in that section, the Registrar may, make suitable amendments in the records relating to the firm upon payment of charges for delay in sending or gibing the same, at the rate of rupees two thousand per year or part thereof in respect of the period between the date of expiry of the period specified in that section and the date of making the payment.