RULE 233A. Issue of show cause notice before confiscation of any property or imposition of any penalty -

No order confiscating any property, or imposing any penalty on any person shall be made under these rules, unless -

(a) a written notice stating the grounds on which it is proposed to confiscate such property or to impose such penalty; and

(b) a reasonable opportunity of making a representation in writing within such time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein and of being heard in the matter; are given -

(i) Where the order relates to confiscation of any property, to the person-in-charge of such property and,

where such person-in-charge is not the owner of such property, also to the owner thereof; or

(ii) where the order relates to the imposition of any penalty, to the person on whom such penalty is to be imposed:

Provided that the notice referred to in clause (a) and the representation referred to in clause (b) may, at the request of the person or persons concerned, be oral.