Section Text
(1)
Notwithstanding anything contained in section 52, for the purpose of imposing penalty under clauses (a)
and (c) of sub-section (1) and sub-section (2) of section 54 and sub-section (7) of section 56, the
appropriate Government may appoint any officer not below the rank of Under Secretary to the
Government of India or an officer of equivalent rank in the State Government, as the case may be, for
holding enquiry in such manner, as may be prescribed by the Central Government.
(2) While holding the enquiry, the officer referred to in sub-section (1) shall have the power to
summon and enforce attendance of any person acquainted with the facts and circumstances of the case to
give evidence or to produce any document, which in the opinion of such officer, may be useful for or
relevant to the subject matter of the enquiry and if, on such enquiry, he is satisfied that the person has
committed any offence under the provisions referred to in sub-section (1), he may impose such penalty as
he thinks fit in accordance with such provisions.