Adjudication of penalties: central appointment of adjudicating officers enables penalty imposition, rectification orders and appeals to Regional Director.

Section 76A authorises the Central Government to appoint adjudicating officers and define their jurisdiction. Adjudicating officers may impose penalties or direct rectification for defaults, subject to a hearing. Specific provisos allow waiver where defaults are timely rectified and reduced penalties for small or start-up LLPs. Aggrieved persons may appeal to the Regional Director within sixty days, who may confirm, modify or set aside orders. Failure to comply with adjudication or appellate orders attracts prescribed fines for LLPs and potential imprisonment or fines for defaulting individuals.

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