PENALTY UNDER SECTION 127

[Sadanand Bulbule]

Dear experts

Plz peruse the following:

Power to impose penalty in certain cases.

127. Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 ¹[or section 74A] or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.

Query:

What is amount of penalty leviable under Section 127? And what are the specific certain cases to invoke this section?

Plz elaborate.

AI Summary

Residual penalty power where no specific penalty provision applies: officer discretion exists but quantum and limits remain unclear.
Section 127 provides a residuary procedural power for a proper officer to levy penalty where contraventions are not covered by specified assessment, adjudication or seizure/confiscation proceedings; it requires a reasonable opportunity to be heard but does not itself prescribe the quantum of penalty, producing uncertainty about whether applicable penalty amounts derive from general or other specific penalty provisions and prompting calls for administrative or legislative clarification.