Penalty for Non compliance with Section 133B authorises officer ordered fines absent reasonable cause, subject to right to be heard. A new provision penalises failure, without reasonable cause, to comply with section 133B by authorising a designated tax officer to impose a monetary penalty by order; the person must be given an opportunity of being heard before any penalty is imposed, and reasonable cause serves as a defence.
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Provisions expressly mentioned in the judgment/order text.
Penalty for Non compliance with Section 133B authorises officer ordered fines absent reasonable cause, subject to right to be heard.
A new provision penalises failure, without reasonable cause, to comply with section 133B by authorising a designated tax officer to impose a monetary penalty by order; the person must be given an opportunity of being heard before any penalty is imposed, and reasonable cause serves as a defence.
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