(3)Any penalty imposable under sub-section (1) of sub-section (2) shall be imposed--(a)in a case where the contravention, failure or default in respect of which such penalty is impossible occurs in the course of any proceeding before a gift-tax authority not lower in rank than a Deputy Director or a Deputy Commissioner, by such gift-tax authority;(b)in any other case, by the Deputy Director or the Deputy Commissioner.
