Adjudication of penalties for corporate non compliance: appointed officers impose penalties, with appeal to Regional Director and enforcement. The Central Government may appoint adjudicating officers (not below Registrar) and specify their jurisdiction; such officers may impose penalties on companies, defaulting officers, or other persons for non compliance and direct rectification. Before imposing penalty a reasonable opportunity of being heard must be given. Aggrieved persons may appeal to the Regional Director within sixty days, who may confirm, modify, or set aside the order. Failure to comply with orders within ninety days attracts prescribed fines for companies and fines and/or imprisonment for defaulting officers or persons.