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 or 74 section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being head to such person. Power to impose penalty in certain cases.