272AA. [ Penalty for failure to comply with the provisions of section 133-B. [Inserted by Act 23 of 1986, Section 35 (w.e.f. 13.5.1986).]
(1)If a person ][* * *] [ Omitted by Act 46 of 1986, Section 23 (w.e.f. 10.9.1986).][fails to comply with the provisions of section 133-B, he shall, on an order passed by the ] [Inserted by Act 23 of 1986, Section 35 (w.e.f. 13.5.1986).] [Joint Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Deputy Commissioner" and " Assistant Director" , respectively (w.e.f. 1.10.1998).], [Assistant Director or the Deputy Director] [Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , " Deputy Commissioner" and " Assistant Director" , respectively (w.e.f. 1.10.1998).][or the ] [Inserted by Act 23 of 1986, Section 35 (w.e.f. 13.5.1986).][Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).][, 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.] [Inserted by Act 23 of 1986, Section 35 (w.e.f. 13.5.1986).]
