Legal Register
Control Workpaper
OBL-48 Section 33(1) to (2) ACT-33

OBL-48: Statutory Penalty Exposure & Liability Controls (Section 33)

Governs financial penalty exposure up to ₹250 Crore per significant statutory non-compliance.

Statutory scope: Section 33(1) to (2) · Assigned to Legal / board secretariat · Systems: Governance register; no live Board system asserted

Operational Interface Requirement

Recommended interface: Substitute recruitment for appointment or mix actor/commencement dates; expected outcome is rejected institutional assertion and a source-review action.

Expected Audit Assertion / Test Result

Substitute recruitment for appointment or mix actor/commencement dates; expected outcome is rejected institutional assertion and a source-review action.

Governance & Architecture

Recommended Activity Owner
Legal / board secretariat
Target Systems & Interfaces
Governance registerno live Board system asserted

Verification Specification & Workpaper

Proposed Test Specimen ID
SPEC-Q10-OBL-48

proposed per-row review/acceptance specification; not a claim of executed statutory coverage

Populated Teaching Workpaper
out/remediation/Q02/dashboard.json

populated hypothetical decision/specimen; not actual enterprise execution

Local Execution Reference
out/dossier/CASE-001/tests/results.json

Canonical Statutory Grounding

Source references verified against the official Gazette of India publication baseline.

ACT-33 Lines 827–846
Commencement: 2027-05-13 (scheduled, not yet operative)
Obligated Actor

Board; person found in significant breach

Trigger Context

Conclusion of inquiry, significant breach and hearing

Statutory Conditions

May impose scheduled penalty; seven statutory factors.

Statutory Exceptions

Discretionary maximum, no fixed multiplier from mitigation.