[32A. Adjudication of penalties.---(1) For the purpose of adjudicating penalties under section 32, the Central Government shall appoint an officer not below the rank of Deputy Secretary to the Government of India as an adjudicating officer for holding an inquiry and imposing penalties in such manner as may be prescribed:
Provided that the Central Government may appoint as many adjudicating officers as may be required:
Provided further that no such penalty shall be imposed without giving the person concerned a reasonable opportunity of being heard.
(2) Whoever is aggrieved by the order of the adjudicating officer under sub-section (1), may within thirty days from the date of receipt of such order, prefer an appeal to an officer at least one rank higher than the adjudicating officer who shall be appointed by the Central Government as an appellate authority, in such form and manner as may be prescribed.
(3) The appellate authority may admit an appeal after the expiry of the said period of thirty days, if the appellant satisfies the appellate authority that he had sufficient cause for not preferring the appeal within that period.
(4) The appellate authority may, after giving the parties to the appeal an opportunity of being heard, pass such an order as he may deem fit.
(5) An appeal under sub-section (2) shall be disposed of within sixty days from the date of filing.
(6) If penalty imposed by the adjudicating officer under sub-section (1) or by an order of the appellate authority under sub-section (4), as the case may be, is not deposited, the amount shall be recovered as an arrear of land revenue.]