[42A. Adjudication of penalties.(1) For the purposes of adjudging the penalties under sub-section (1) of section 41 and section 42, the Deputy Chairman of the Board shall appoint the Secretary to the Board or any other officer authorised by the Central Government, as the case may be, to be an adjudicating officer for holding an inquiry and imposing penalty in the manner as may be prescribed, after giving a reasonable opportunity of being heard.
(2) Whoever is aggrieved by any order of the adjudicating officer may prefer an appeal to the Deputy Chairman of the Board, within a period of sixty days from the date of receipt of such order in such form and manner as may be prescribed.
(3) An appeal may be admitted after the expiry of the period of sixty days if the appellant satisfies the Deputy Chairman that he had sufficient cause for not preferring the appeal within that period.
(4) No appeal shall be disposed of unless the appellant has been given a reasonable opportunity of being heard.
(5) An appeal under sub-section (2) shall be disposed of within sixty days from the date of filing.
(6) The amount of penalty imposed under sub-section (1), if not paid, may be recovered as an arrear of land revenue.