Power to impose penalty authorises officers to levy penalties where specified proceedings do not apply, after giving a hearing. The proper officer may levy a penalty where a person is liable and the case is not covered by the specified proceedings, but only after giving the person a reasonable opportunity of being heard; this provides an administrative route to impose penalties when the listed proceedings do not apply.
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.
Power to impose penalty authorises officers to levy penalties where specified proceedings do not apply, after giving a hearing.
The proper officer may levy a penalty where a person is liable and the case is not covered by the specified proceedings, but only after giving the person a reasonable opportunity of being heard; this provides an administrative route to impose penalties when the listed proceedings do not apply.
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