Section 46 of ITA, 2000 : Section 46: Power To Adjudicate
ITA, 2000
JavaScript did not load properly
Some content might be missing or broken. Please try disabling content blockers or use a different browser like Chrome, Safari or Firefox.
Explanation using Example
Let's consider a hypothetical scenario. Mr. Sharma, a resident of Delhi, runs an online business through his website. He finds out that his website has been hacked and sensitive data has been stolen. The estimated damage caused by the breach is ₹4 crores. Mr. Sharma decides to file a complaint under the Information Technology Act, 2000.
As per Section 46, the Central Government appoints an adjudicating officer, who is not below the rank of a Director to the Government of India. This officer has significant experience in Information Technology and legal or judicial matters. Since the claim for injury or damage does not exceed ₹5 crores, as per sub-section (1A), the adjudicating officer has the jurisdiction to handle this case.
The adjudicating officer gives Mr. Sharma a reasonable opportunity to make his representation in the matter. After conducting an inquiry and being satisfied that a contravention has indeed occurred, the officer, as per sub-section (2), imposes a penalty on the guilty party.
This scenario demonstrates how Section 46 of The Information Technology Act, 2000 can be applied in a real-world situation.