116.  Imposition of penalty after notice of hearing, etc.-

No penalty under this Chapter shall be imposed on any person-

(a)   by an Deputy Commissioner except with the prior approval in writing of the Inspecting Additional Commissioner; and

(b)   unless such person has been given a reasonable opportunity of being heard,

and the imposition of such penalty shall be without prejudice to any other liability incurred by such person under this Ordinance, the repealed Act or any other law for the time being in force:

Provided that where a notice for hearing is given on or after the first day of July, 1990, no order of penalty shall be passed after the expiration of two years from the end of the financial year in which such notice was served.