Penal duty to be paid in certain cases

(1) If in the opinion of an authority prescribed in this behalf, the Board, the licensee or the person generating energy for his own use or consumption evades or attempts to evade the payment of duty, whether by maintaining false records, submitting false returns, concealing the energy supplied or by any other means, the Board, the licensee or such person, as the case may be, shall pay by way of penalty, in addition to the duty payable under this Act, a sum not exceeding four times the amount of the duty to be determined by the prescribed authority : Provided that no action under this sub-section shall be taken without affording a reasonable opportunity of being heard to the Board, the licensee or such person. (2) An appeal shall lie against an order passed under sub-section (1) to such authority, within such period and on payment of such fees as may be prescribed. (3) An order passed on appeal under sub-section (2) shall be final. (4) An order for the payment of any penalty made under this section shall be without prejudice to any prosecution instituted for an offence under this Act.