Amendment status not verified — confirm the current text below against the official source.
(1) The State Government may, by notifica- o®cers. |i o n jn o gjc;a i Gazette, appoint inspecting officers to inspect records maintain ed under section 6. (2) The inspecting officers shall perform such duties and exercise such powers as may be prescribed for the purpose of carrying into effect the provisions of this Act and the rules made thereunder. (3) Every inspecting officer appointed under this section shall be deemed to be a public servant, Act XLV of within the meaning of section 21 of the Indian Penal 186°- Code, 1860. dU’d *n t ^l e °P’n *o n a n authority pres to certain c r >hed in this behalf, the Board, the licensee or the caaei, person generating energy for his own use or consump tio n evades, or attempts to evade the payment of duty whether by maintaining false records, submitting false returns, concealing the energy supplied or by any other means, the Board, the licensee or such person, as the case m ay be, shall pay by way of penalty, in add ition to the duty payable under this Act, a sum not exceeding four times the amount of the duty to be determined by the prescribed authority : Provided that no action under this sub-section shall be taken without affording a reasonable oppor tunity of being heard to the Board, the licensee or such person. (2) An appeal shall lie against an order passed under sub-section (1) to such authority, within such period and on payment oTsucfff lees' as may be preg.- cribed. 3 Recovery of duty. 5 (3) An order passed on appeal under sub-section (2) shall be final. (4) An order for the payment of any penalty made under this section shall be without prejudice to any prosecution instituted for an offence under diis Act.