<h1>Penalty approval authority expanded to include senior supervisory approval; investigating officers may initiate penalties only with prior senior approval.</h1> The amendments expand the approval framework for penalty orders under the Act by vesting additional supervisory approval power in a higher-level officer and expressly including investigating officers with concurrent assessing jurisdiction within the approval clause, clarifying that such investigating officers may initiate penalty proceedings only with prior approval from an appropriate senior officer. They also widen authority to issue instructions for instituting criminal proceedings by adding senior oversight officers and amend the provision's marginal heading accordingly.