(2)If any person, on being required under sub-section (1) by the Collector or the Commissioner of Stamps, Additional Commissioner of Stamps, Deputy Commissioner of Stamps or Assistant Commissioner of Stamps or the authorised officer, wilfully fails to produce the required instrument or other record as aforesaid without any sufficient cause, the Collector or the Commissioner of Stamps, Additional Commissioner of Stamps, Deputy Commissioner of Stamps or Assistant Commissioner of Stamps may direct such person to pay an amount, by way of penalty, a sum not exceeding rupees five thousand:Provided that no such order under this sub-section shall be passed by the Collector or the Commissioner of Stamps, Additional Commissioner of Stamps, Deputy Commissioner of Stamps or Assistant Commissioner of Stamps unless the person on whom such penalty is proposed to be imposed is given a reasonable opportunity of being heard in the mater:Provided further that the order passed under this sub-section shall be subject to an appeal to the Chief Controlling Revenue Authority within a period of thirty days or within such extended time as may be allowed in that regard, who shall, after giving the appellant a reasonable opportunity of being heard, pass such order thereon as he thinks just and proper and the order so passed shall be final.
