Section 47 of ITA, 2000 : Section 47: Factors To Be Taken Into Account By The Adjudicating Officer

Bare Act

While adjudging the quantum of compensation under this Chapter, the adjudicating officer shall have due regard to the following factors, namely:

• (a) the amount of gain of unfair advantage, wherever quantifiable, made as a result of the default;
• (b) the amount of loss caused to any person as a result of the default;
• (c) the repetitive nature of the default.

Simplified Act

When deciding how much money someone should pay as compensation for a wrongdoing under this section of the law, the person in charge (the adjudicating officer) must consider these important points:

• (a) how much money or benefits the person at fault gained from their actions, if...

Explanation using Example

Let's consider a hypothetical scenario. Imagine a company named "TechSoft", which is a software development firm. One of their employees, Mr. X, misuses his access to the company's confidential data and sells it to a competitor. This act is in violation of The Information Technology Act, 2000.

When the matter is brought before the adjudicating officer, he will consider the following factors under Section 47:

• (a) The amount of gain Mr. X made from selling the data, which is the unfair advantage he gained as a result of the default. *...