IT Act · IX — 5[PENALTIES, COMPENSATION AND ADJUDICATION]

Section 46. Power to adjudicate

In force · As amended up to 2026-08

46. Power to adjudicate. -(1) For the purpose of adjudging[6] [under this Act] whether any person has committed a contravention of any of the provisions of this Act or of any rule, regulation,[7] [direction or order made thereunder which renders him liable to pay penalty or compensation,] the Central Government shall, subject to the provisions of sub-section (3), appoint any officer not below the rank of a Director to the Government of India or an equivalent officer of a State Government to be an adjudicating officer for holding an inquiry in the manner prescribed by the Central Government. 8[(1A) The adjudicating officer appointed under sub-section (1) shall exercise jurisdiction to adjudicate matters in which the claim for[9] * damage does not exceed rupees five crore: Provided that the jurisdiction in respect of the claim for[9] * damage exceeding rupees five crores shall vest with the competent court.] (2) The adjudicating officer shall, after giving the person referred to in sub-section (1) a reasonable opportunity for making representation in the matter and if, on such inquiry, he is satisfied that the person 1. Subs. by Act 18 of 2023, s. 2 and Schedule, for "one lakh and fifty thousand" (w.e.f. 30-11-2023). 2. Subs. by ibid ., s. 2 and Schedule, for "five thousand" (w.e.f. 30-11-2023).

Source: India Code