Section 74A in The United Provinces Excise Act, 1910
74A. [ Imposition of penalty. [Substituted by U.P. Act 9 of 1978, Section 22 (w.e.f. 24-4-1978).]
(1)If a holder of a licence, permit or pass granted under this Act or an employee of such holder contravenes any of the conditions of the licence, permit or pass or any rule made under this Act any Excise Officer authorised by State Government in this behalf may impose a penalty not exceeding [one lakh rupees].(2)No order imposing a penalty shall be made under sub-section (1) unless the holder of the licence, permit or pass or the employee concerned is given-(a)a notice in writing informing him of the grounds on which it is proposed to proceed under this section;(b)a reasonable opportunity of making a representation in writing, within such time as may be specified in the notice, against such grounds; and(c)a reasonable opportunity of being heard in the matter.(3)No person on whom a penalty is imposed under sub-section (1) shall be liable to prosecution in respect of any offence under this Act on the same facts.]
