alleryStart learning →Under Section 126(3), no penalty may be imposed without
APayment of the tax
BA police complaint
CHearing the person
DSanction of the Council
Answer & Solution
Correct answer: C. Hearing the person
The rule of natural justice is codified: no penalty without giving the person an opportunity of being heard.
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Related questions
While imposing a penalty, the order must specifyAn omission is 'easily rectifiable' under Section 126 if it isSection 126(2) says the penalty imposed should beSection 126 does not apply where the penalty isUnder Section 126(5), voluntary disclosure of a breach before its discovery isUnder Section 126(1), a minor breach means tax involved is less thanFor discovery and inspection, the Advance Ruling Authority has the powers ofBefore declaring a ruling void under Section 104, the authority must