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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>Penalty power: proper officer may levy penalty when not covered by specified proceedings, after reasonable opportunity to be heard.</h1> A proper officer may levy a penalty where a person is liable but that liability is not covered by proceedings under the listed provisions; the officer must give the person a reasonable opportunity of being heard before issuing an order imposing such penalty.

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