Section 10

Opportunity of being heard.

The Companies (Profits) Surtax Act, 1964

  • Act 7 of 1964
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to impose a special tax on the profits of certain companies.

All sections
    No order imposing a penalty under section 9 1[or section 9A] shall be made unless the assessee has been given a reasonable opportunity of being heard.

Notes

1. Ins. by Act 16 of 1981, s. 38 (w.e.f. 1-4-1981).

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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