Natural justice in tax penalties: hearing rights and hierarchical approval govern imposition and administrative oversight under new bill.
Clause 471 requires that no penalty be imposed without the assessee being heard or given a reasonable opportunity, mandates prior Joint Commissioner approval for penalties exceeding specified officer thresholds, and requires that penalty orders passed by authorities other than the Assessing Officer be sent to the Assessing Officer. It mirrors core safeguards of the existing law but omits scheme enabling provisions for faceless, technology driven procedures and transitional rules, creating potential uncertainties over thresholds, definition of reasonable opportunity, procedural delays, and modernization.