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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 for non-compliance with section 133B: authorised officers may impose a sanction, subject to an opportunity to be heard.</h1> Where a person fails to comply with the obligations under section 133B, the Joint Commissioner, Assistant Director, Deputy Director or Assessing Officer may, by order, impose a monetary penalty; however, no such order can be passed without first giving the person an opportunity of being heard.

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