Section 14:
Opportunity of being heard.
No order imposing a penalty under section 12 or section 13 shall
be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.
45/1974 - The Interest-tax Act, 1974 ▶
Act Number: 45
Act Name: The Interest-tax Act, 1974
Year: 1974
Enactment Date: 1974-09-23
Long Title: An Act to impose a special tax on interest in certain cases.
Ministry: Ministry of Finance
Department: Department of Revenue