Appeals

(1) A person on whom an administrative penalty is imposed may, subject to this section, appeal against it to the Supreme Court and such appeal shall act as a stay on the enforcement of the administrative penalty. (2) An appeal under this section may be made on questions of law or fact or both and the Supreme Court may affirm or reverse the penalty or substitute its own penalty for that imposed by the competent authority. (3) A person upon whom an administrative penalty is imposed may appeal– (a) the penalty on the ground that liability to such penalty does not arise; and (b) against the amount imposed by the competent (4) For the avoidance of doubt, this section does not limit or otherwise affect any obligation of the person under this Act.