Adjudication of penalties: administrative officers may impose penalties with an appeal to the Regional Director and enforcement sanctions. Officers of the Central Government, not below Registrar, may be appointed as adjudicating officers by Gazette order with specified jurisdiction to impose penalties; they must afford companies and officers in default a reasonable opportunity to be heard, and their orders are appealable to the Regional Director who may confirm, modify or set aside the order; failure to pay penalties within the prescribed post-order period attracts enhanced monetary and criminal sanctions as provided.