No order imposing a penalty under section 12 or section 13 shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.
Section 14: Opportunity of being heard.
The Interest-tax Act, 1974Central Act · Act 45 of 1974
Where this provision sits
| Act | The Interest-tax Act, 1974 |
|---|---|
| Section | 14 |
| Marginal note | Opportunity of being heard. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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