https://www.taxtmi.com/acts?id=53071 Section 111 authorises the appropriate Government to appoint officers (not below Under Secretary rank or equivalent) to hold enquiries, summon witnesses and documents, and impose penalties for specified offences; aggrieved persons may appeal to an appellate authority (not below Deputy Secretary rank or equivalent) within sixty days, with the appellate authority to decide within sixty days. Failure to pay imposed penalties within ninety days attracts an additional fine of not less than twenty-five thousand rupees and up to two lakh rupees. Amounts collected are credited to the fund under section 115(1). en-us Mon, 19 Jan 2026 12:06:51 +0530 Wed, 21 Jan 2026 14:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53071 Section 111 authorises the appropriate Government to appoint officers (not below Under Secretary rank or equivalent) to hold enquiries, summon witnesses and documents, and impose penalties for specified offences; aggrieved persons may appeal to an appellate authority (not below Deputy Secretary rank or equivalent) within sixty days, with the appellate authority to decide within sixty days. Failure to pay imposed penalties within ninety days attracts an additional fine of not less than twenty-five thousand rupees and up to two lakh rupees. Amounts collected are credited to the fund under section 115(1). Act-Rules Labour laws Mon, 19 Jan 2026 12:06:51 +0530 https://www.taxtmi.com/acts?id=53071