Power to impose penalty in certain cases.

Section 127

Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.

AI Explanation

When the designated officer believes that a person is subject to a penalty, and this situation is not addressed in any proceedings under section 62, section 63, section 64, section 73, section 74, section 129, or section 130, they have the authority to issue an order imposing the penalty. It is important to note that this action is taken after providing a fair opportunity for the person involved to present their case.

Opportunity for Hearing

Before the penalty is imposed, the individual in question is given a reasonable opportunity to be heard. This ensures that their perspective is considered, and they have a chance to provide any relevant information or explanations.

Ensuring Fairness

This process aims to maintain fairness in the imposition of penalties. By allowing individuals to present their side of the story, the authority can make a more informed decision, taking into account all relevant factors.

Conclusion

Section 127 provides a mechanism for the imposition of penalties in cases not covered by specific proceedings. This demonstrates the commitment to fairness and due process, as individuals are given the chance to be heard before any penalties are levied against them.