Tribunal held that when the statute confers no express power under section 200A before June 1, 2015 on the authority either to compute or collect any fee under section 234E , the demand for the period before June 1, 2015 could not be sustained. Further, Circular No. 19 of 2015 dt 10 -12 -2015 ( 2015) 379 ITR 107 (st)  clearly emphasised that the amendments would take effect only from June 1, 2015. In the instant case, the assessment year being 2013-14, there could not be any levy of fees under section 234E .( AY.2013-14)