Regulation 106 confers a power to relax time limits and condone delay on an authority competent to make an order. Unless an express contrary provision applies, the authority may extend a prescribed period for an act required to be done where good and sufficient reasons exist or sufficient cause is shown.

Service of orders, notices and other processes under the International Financial Services Centres Authority (Employees' Service) Regulations, 2026 must be effected personally on the concerned employee or communicated to her by registered post. The provision establishes authorised modes for serving communications in conduct, discipline and appeals matters.

Regulation 104 permits review of an order where new material or evidence, unavailable or incapable of production when the order was made, comes to notice and is capable of changing the nature of the case. A penalty cannot be imposed or enhanced on review without giving the employee a reasonable opportunity to represent. A major penalty, including enhancement of a minor penalty to a major penalty, requires a prescribed enquiry where no prior enquiry has been held.

Revisionary jurisdiction permits review of disciplinary orders where no appeal has been filed or no appeal lies, including modification, setting aside, enhancement, reduction, or imposition of penalties and remittal for further inquiry. Penalties cannot be imposed or enhanced without a reasonable opportunity for employee representation, and specified major penalties require an inquiry where none has previously been held. Revision may commence only after expiry of the appeal period or disposal of a filed appeal, and revision applications follow appellate procedure.

Implementation of appellate orders under the conduct, discipline and appeals framework requires the authority that made an order subsequently challenged in appeal to give effect to the order passed by the appellate authority. The obligation rests on the original decision-making authority and concerns execution of the appellate authority's directions concerning the appealed order, ensuring their implementation within the applicable service regulatory framework.

Appellate review of disciplinary penalties requires examination of procedural compliance, constitutional violation or failure of justice, evidentiary support for findings, and the adequacy or severity of the penalty. The appellate authority may confirm, enhance, reduce, set aside, or remit a penalty. Enhanced penalties require prescribed safeguards, including an inquiry where required and a reasonable opportunity for the appellant to make a representation against the proposed enhancement.

Bulk consumers must channelise e-waste through authorised collection, take-back, dismantling or recycling pathways; keep Form 2 records available for pollution-control scrutiny; prevent mixing with radioactive e-waste; and submit consolidated or individual Form 3 annual returns by 30 June following the relevant financial year. Form 2 tracks generated, stored, transferred, processed and disposed e-waste, recovered materials and destinations, while Form 3 records role-specific quantities, processing, recovery and residue-disposal information.

Each person must lodge an appeal separately and in that person's own name. The appeal must be presented to the authority to which it lies, with a copy forwarded to the authority that made the challenged order. It must contain all material statements and arguments relied upon, be complete in itself, and avoid disrespectful or improper language. The originating authority must forward the appeal, comments, and relevant records to the appellate authority without avoidable delay and without awaiting directions.

Appeals under the disciplinary and appeals framework must be filed within forty-five days from delivery to the appellant of a copy of the challenged order. The appellate authority may admit an appeal after expiry of that period only where it is satisfied that sufficient cause prevented timely filing, allowing condonation of a justified delay.

Appellate authority for disciplinary orders depends on the identity of the competent authority that made the order. Employees and former employees may appeal specified orders to the Authority, the Chairperson or a whole-time member, or the concerned Executive Director, as applicable. Appeals from common disciplinary proceedings follow a special route to the immediately superior authority. If the order-maker subsequently becomes the appellate authority, the appeal must be made to that person's immediately superior authority.

Employee appeal rights, subject to Regulation 96, cover suspension, disciplinary penalties and enhanced penalties, along with adverse orders affecting pay, allowances, pension, service conditions or interpretation of applicable service provisions. Appeals also extend to efficiency-bar stoppage, non-penal reversion, pension reduction or withholding, suspension allowances, reinstatement-period pay, and duty-status determinations. Employee includes a former employee, while pension includes additional pension, gratuity and other retirement benefits.

Regulation 96 bars appeals against orders made by the Authority, interlocutory orders or steps assisting final disposal of disciplinary proceedings, and orders passed by an inquiring authority during an inquiry. The appeal bar for interlocutory or step-in-aid orders does not apply to an order of suspension.

Borrowed employees facing suspension or disciplinary proceedings require prompt communication to the lending authority. Where specified penalties are contemplated following disciplinary findings, the disciplinary authority may act after consulting the lending authority. A disagreement between the borrowing and lending authorities requires the employee's services to be returned to the lending authority. For penalties specified under Regulation 87(1)(b)(i) to (v), the employee's services and inquiry proceedings must be referred to the lending authority for necessary action.

Employees lent to another authority may be suspended and subjected to disciplinary proceedings by the borrowing authority, which must immediately inform the lending authority. Following an inquiry, the borrowing authority may make appropriate orders after consultation with the lending authority for specified penalties. Disagreement requires the employee's return to the lending authority. For another specified category of penalties, the borrowing authority must return the employee and transmit the inquiry proceedings, after which the competent disciplinary authority may pass orders on the record or after further inquiry.

Special disciplinary procedure permits departure from the ordinary inquiry process following criminal conviction, where an inquiry is not reasonably practicable for recorded written reasons, or where an inquiry is considered inexpedient in the interest of State security. The disciplinary authority may issue appropriate orders after considering the circumstances. In conviction-based cases, the employee may be given an opportunity to represent against the proposed penalty before an order is made.

Common disciplinary proceedings may be ordered for two or more employees involved in the same case by the authority competent to impose dismissal on all of them. Where different authorities hold that power, the highest authority may order joint proceedings with the others' consent. The order must designate the disciplinary authority, specify its penalty competence, and identify the applicable procedural route.

Disciplinary orders must be communicated to the concerned employee together with findings on every article of charge. If the disciplinary authority disagrees with the inquiring authority, it must provide its own findings and brief reasons for disagreement, so that the employee receives the basis of the disciplinary determination.

Minor penalty proceedings require written notice of the proposed action and alleged misconduct or misbehaviour, a reasonable opportunity for representation, consideration of the representation and any inquiry record, and findings on each imputation. A prescribed inquiry is mandatory before withholding increments where pension may be adversely affected, the withholding exceeds three years, or it has cumulative effect. The record must include notices, imputations, representation, evidence, any Commission advice, findings, and a reasoned order.

The disciplinary authority may remit an inquiry for further inquiry on recorded written reasons. The employee must receive the inquiry report and any tentative reasons for disagreement with findings, and may make a written representation within fifteen days. The disciplinary authority must consider that representation and record findings before imposing an applicable penalty. Penalties falling within the specified categories may be imposed, with no separate opportunity required to represent against a proposed penalty in the latter category.

Regulation 88 makes a formal inquiry, conducted as far as practicable under its prescribed process, a precondition to imposing the specified major penalties. Proceedings commence with definite and distinct articles of charge, supporting imputations, relevant facts, and lists of proposed documents and witnesses. The employee must receive these materials and may file a written defence and seek a personal hearing within the stipulated period. Where charges remain disputed or no defence is filed, the disciplinary authority may itself inquire or appoint an inquiring authority and a Presenting Officer.