Section 468A. Adjudication of penalties.

1[468A. Adjudication of penalties.---(1) The Commissioner may authorise an officer not below the rank of Assistant Commissioner as an adjudicating officer for holding an inquiry and imposing penalties specified under the Twelfth Schedule, in such manner as may be prescribed, after giving the parties a reasonable opportunity of being heard. (2) The adjudicating officer may summon and enforce the attendance of noticee, or, as the case may be, any person acquainted with the facts and circumstances of the case, to give evidence or to produce any document, which in the opinion of the adjudicating officer may be useful for, or relevant to, the subject matter of the inquiry and if, on such inquiry, adjudicating officer is satisfied that the person concerned has contravened the provisions of this Act, may, by an order, impose the penalty as specified under the Twelfth Schedule.]