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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Power to impose penalty permits levy after notice and reasonable opportunity to be heard where other proceedings do not apply.</h1> The provision grants a power to impose penalty where a proper officer concludes a person is liable and the matter is not subject to specified alternative proceedings; the officer may issue a penal order only after issuing a notice and affording the person a reasonable opportunity of being heard.

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