50. Manner of imposition of penalty for offences under the Act and payment of such penalty.
- (1) Where it appears to the Commissioner or the designated officer, as the case may be, that it is necessary to proceed against a person under sections 52, 53, 54, 55, 56, 57, 58, 59 or 60, as the case may be, such officer shall serve upon such person a notice, directing him to appear before him in person or through an authorised agent and ,-
- (a) to produce before him the books of accounts, registers or documents for examination;
- (b) to explain the books of accounts or documents produced by such person or evidence that came into possession of any of the said officer; and
- (c) to show cause on the date specified in such notice, why penalty specified as in the notice ,should not be imposed on him.
- (2) The person may, if he so wishes, prefer any objection in writing or he may adduce any evidence in support of his contention on the date of hearing.
- (3) After examining the books of accounts, documents or evidence, produced by the person and considering his objection, the Commissioner or the designated officer, as the case may be, if satisfied with the explanation given or on the basis of the evidence ,furnished, may not impose penalty. In case, no satisfactory explanation is forthcoming, the officer, shall impose penalty upon the person under the relevant section, for the amount as provided under the Act and serve a notice upon such person, directing him to make payment of the amount in accordance with the provisions of the Act and these rules and to produce the Treasury Challan in proof of such payment, by the date, specified in the said notice. The officer shall, in every such case, pass a self speaking order, giving therein reasons for the action taken.
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