[Penalty for failure to comply with the provisions of section 133B.
272AA. (1) If a person [***] fails to comply with the provisions of section 133B, he shall, on an order passed by the [Joint Commissioner],[Assistant Director] [or Deputy Director] or the [Assessing] Officer, as the case may be, pay, by way of penalty, a sum which may extend to one thousand rupees.
(2) No order under sub-section (1) shall be passed unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter. |