No order imposing penalty under section 15 or section 16 shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.
Section 17: Opportunity of being heard.
The Hotel-Receipts Tax Act, 1980Central Act · Act 54 of 1980
Where this provision sits
| Act | The Hotel-Receipts Tax Act, 1980 |
|---|---|
| Section | 17 |
| Marginal note | Opportunity of being heard. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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