5[Penalty for failure to comply with the provisions of section 133B.
272AA. (1) If a person 6[***] fails to comply with the
provisions of section 133B, he shall, on an order
passed by the 7[Joint Commissioner], 8[Assistant Director] 9[or Deputy Director] or the
10[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.