Section 272AA – Penalty for failure to comply with the provisions of section 133B

67[Penalty for failure to comply with the provisions of section 133B.

272AA. (1) If a person 68[***] fails to comply with the provisions of section 133B, he shall, on an order passed by the 69[Joint Commissioner], 70[Assistant Director] 71[or Deputy Director] or the 72[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.]

 

Be the first to comment

Leave a Reply