Amendment status not verified — confirm the current text below against the official source.
Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under Section 62 or Section 63 or Section 64 or Section 73 or Section 74 [or section 74A]or Section 129 or Section 130, he may issue an odder levying such penalty after giving a reasonable opportunity of being heard to such person. Inserted by ACT 28 OF 2024 published in K.G. Ext. No. 3514 dt. 02/11/2024.