(1) Any person aggrieved by the imposition of any penalty under section 50 may prefer an uppeal—
(a) where the penalty has been imposed by the Director-General, to the Central Government;
(b) where the penalty has been imposed by the Chief Inspector, to the State Government, within a period of three months from the date of communication to such person of the imposition of such penalty:
Provided that the Central Government or the State Government, as the case may be, may, if it is satisfied that the appellant was prevented by sufficient cause from preferring an appeal within the aforesaid period of three months, allow such appeal to be preferred within a further period of three months.
(2) The appellate authority may, after giving the appellant an opportunity of being heard, if he so desires, and after making such further inquiry, if any, as it may consider necessary, pass such order as it thinks fit confirming, modifying or reversing the order appealed against or may send back the case with such directions as it may think fit for a fresh decision.
52. Where any penalty imposed on any person under section 50 is not paid,—
(i) the Director-General or, as the case may be, the Chief Inspector may deduct the amount so payable from any money owing to such person which may be under his control; or Appeal, Recovery of penalty.
18 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— Offences by companies.
Cognizance of offences.
Limitation of prosecutions.
(it) the Director-General or, as the case may be, the Chief Inspector may recover the amount so payable by detaining or selling the goods belonging to such person which are under his control; or (Hi) if the amount cannot be recovered from such person in the manner provided in clause (i) or clause (ii), the Director-General or, as the case may be, the Chief Inspector may prepare a certificate signed by him specifying the amount due from such person and send it to the Collector of the district in which such person owns any property or resides or carries on his business and the said Collector, on receipt of such certificate shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue.