https://www.taxtmi.com/acts?id=31326 Regulation 54 requires that before imposing a minor penalty the employee be given written imputations and an opportunity to submit a written defence within a specified period, which the Competent Authority must consider before passing orders; the record must include the imputations, any defence, and the orders with reasons, and if an inquiry is necessary the Competent Authority shall follow the major penalty procedure in regulation 52. en-us Wed, 03 Jan 2018 11:43:19 +0530 Wed, 03 Jan 2018 11:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31326 Regulation 54 requires that before imposing a minor penalty the employee be given written imputations and an opportunity to submit a written defence within a specified period, which the Competent Authority must consider before passing orders; the record must include the imputations, any defence, and the orders with reasons, and if an inquiry is necessary the Competent Authority shall follow the major penalty procedure in regulation 52. Act-Rules IBC Wed, 03 Jan 2018 11:43:19 +0530 https://www.taxtmi.com/acts?id=31326