Penalty for failure to comply with the provisions of section 133B.272AA.
(1) If a person
fails to comply with the provisions of section 133B
, he shall, on an order passed by the Joint Commissioner, Assistant Director
or Deputy Director
or the 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.