Provided that the Government shall not pass any order under this section which is prejudicial to any person without giving him a reasonable opportunity of being heard.

Penalty for concealment, etc. of particulars Penalty for concealment, etc. of particulars.

1. (1) If the competent authority, in the course of any proceeding under this Act is satisfied that any person has concealed any particulars of any urban property owned by him or has furnished inaccurate particulars, it may, after giving such person an opportunity of being heard, by order in writing, direct that such person shall pay, by way of penalty, a sum which shall not be less than, but which shall not exceed the amount representing the value of any urban property in respect of which the particulars have been concealed or in respect of which inaccurate particulars have been furnished.
2. (2) Any amount of penalty imposed under sub-section
3. (1) shall be recoverable as an arrear of land revenue.