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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XV

IMPOSITION OF PENALTY

Bar to imposition of penalty without hearing
 
130. No order imposing a penalty under this Chapter 1[or Chapter XIA] shall be made on any person unless such person has been heard or has been given a reasonable opportunity of being heard.
  • 1
    The words and figure “or Chapter XIA” were inserted after the words “under this Chapter” by section 56 of অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন) (with effect from 1st July 2015).
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