Section 74A(2) in The United Provinces Excise Act, 1910
(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.
