(4)No order under this section shall be passed by any gift-tax authority referred to in sub-section (3) unless the person on whom penalty is proposed to be imposed has been heard or has been given a reasonable opportunity of being heard in the matter by such authority.Explanation.--In this section, "gift-tax authority" includes a Director General/ Deputy Director, Assistant Director or Valuation Officer while exercising the powers vested in a court under the Code of Civil Procedure, 1908(5 of 1908), when trying a suit in respect of the matters specified in sub-section (1) of section 36.
