Amendment status not verified — confirm the current text below against the official source.
Penalty for collection in contravention of section 4.— If any person contravenes any of the provisions of section 4, the assessing authority may, after giving such person a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum not exceeding one and a half times of such amount: Provided that no prosecution for an offence under section 41 shall be instituted in respect of the same contravention for which a penalty has been imposed under this section.