Imposition of penalty

If any tax due under this Act is not paid within the time fixed by notice issued in the prescribed manner, the Petrol Taxation Officer may impose a penalty not exceeding the amount of the tax due, in addition to the tax payable: Provided that no such penalty shall be imposed unless the person on whom it is proposed to impose the penalty is given an opportunity of being heard by the Petrol Taxation Officer or his authorised agent.