Power of officers of appropriate Government to impose penalty in certain cases.

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..... ernment to impose penalty in certain cases. 53. (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 .....

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..... n (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 s .....

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