Penal duty to be paid in certain cases

(1) If in the opinion of the Inspecting Officer, the Board or the licensee or the electricity trader or the generating company or the consumer, as the case may be, evades or attempts to evade or willfully omits or neglects the payment of duty, whether by maintaining or manipulating false records or by submitting false returns or by concealing the energy consumed or by any other means, the Board, the licensee, the electricity trader, the generating company or the consumer, 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 electricity duty, as may be determined by the Inspecting Officer, by passing an order in this regard: Provided that no penalty under this sub-section shall be imposed without affording a reasonable opportunity of being heard to the Board, the licensee, the electricity trader, the generating company or the consumer, as the case may be. (2) An appeal shall lie against an order passed under sub-section (1) to such authority within such period and on payment of such fee, as may be prescribed. (3) An order passed on appeal under sub-section (2), shall be final and binding on the parties to the dispute. (4) An order for the payment of any penalty, made under this section, shall be without prejudice to any prosecution and other penalty which may be instituted or imposed, as the case may be, under this Act.