Adjudication of penalties: new framework for appointing adjudicating officers, hearing, appeal to Regional Director and sanctions for non-compliance.

Section 76A creates a mechanism for adjudging penalties by empowering the Central Government to appoint adjudicating officers and specify their jurisdiction. Adjudicating officers may impose penalties or direct rectification after giving the person in default an opportunity of being heard; certain defaults rectified within thirty days attract no penalty and small LLPs/start-ups receive reduced penalties. Appeals lie to the Regional Director within sixty days (extendable by thirty days) who may confirm, modify or set aside orders. Failure to comply with orders within ninety days exposes LLPs and defaulting persons to prescribed monetary or criminal sanctions.

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