(2)[ No order under sub-section (1) ] [Inserted by Act 11 of 1987, Section 68 (w.e.f. 1.6.1987).][or sub-section (1-A)] [Inserted by Act 21 of 2006, Section 54 (w.e.f. 1.6.2006).][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 11 of 1987, Section 68 (w.e.f. 1.6.1987).]
