Penalty for failure to comply with the provisions of section 133B
97 [Penalty for failure to comply with the provisions of section 133B.
272AA. (1) If a person 98 [***] fails to comply with the provisions of section 133B, he shall, on an order passed by the 99[Joint Commissioner], 1 [Assistant Director] 2[or Deputy Director] or the 3[Assessing] Officer, as the case may be, pay, by way of penalty, a sum which may extend to one thousand rupees.
(2) No order under sub-section (1) shall be passed unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter.