Power to impose penalty allows proper officer to levy penalty after hearing where other specified proceedings do not apply. Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under proceedings under sections 62, 63, 64, 73, ... Summary
Power to impose penalty allows proper officer to levy penalty after hearing where other specified proceedings do not apply.
Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under proceedings under sections 62, 63, 64, 73, 74, 129 or 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.
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