section 69
Procedure for adjudication in case of other contraventions
The Lakshadweep Excise Regulation, 2026Tax2026104 sections8 chapters
Chapter V OFFENCES AND PENALTIES
Statutory text
- (1) Any other contravention under this Regulationshall be adjudicated by an Adjudicating Officer.
- (2) The Administrator shall, by notification, appoint an officer not below the rank of an Additional District Magistrate of the district where the alleged
contravention occurred, to be the Adjudicating Officer for adjudication in such
manner as may be prescribed.
- (3) The Adjudicating Officer shall, after giving the person a reasonable opportunity for making representation in the matter, and if, on such inquiry, he is satisfied that the person has contravened theany of theprovisions of this Regulation or any rule made, or notification or order issued, thereunder, impose such penalty as he thinks fit in accordance with the provisions relating to that contravention.
- (4) The Adjudicating Officer shall have the powers of a Civil Court and all the proceeding before him shall be deemed to be
- (a) a judicial proceeding within the meaning of sections 229 and 267 of the Bharatiya Nyaya Sanhita, 2023;
- (b) a Court for the purposes of sections 384 and 385 of the Bharatiya Nagarik Suraksha Sanhita, 2023.
- (5) While adjudicating the quantum of penalty under this Chapter, the
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