Collector may impose penalty under Sec 24 only after:

The principle of natural justice requires that a person be given an opportunity to be heard before any adverse action is taken against them. Under Section 24, the Collector is empowered to impose a penalty, but only after hearing the tenant.

• Hearing tenant is the correct prerequisite, ensuring due process and fairness before a penalty is levied.
• Board of Revenue (BoR) approval, a formal trial (which is typically a judicial process), or tenant admission are not the primary or sole conditions specified by Section 24 for the Collector to impose a penalty. The right to be heard is fundamental.

This provision safeguards individuals against arbitrary administrative decisions.