50. Penalty for failure to maintain books of accounts or record.—If any person fails to maintain books of accounts or records which is supposed to be preserved under the provisions of this Act, or rules and regulations made thereunder, the Controller or any officer of the Government authorized by the Government by special order, as the case may be, can fine the person which may extend to Taka two lakhs mentioning reasons in written by administrative order. 51. Residuary penalty.—If any person contravenes any rules of this Act for which the provision of penalties has not been fixed separately under the provisions of this Act, or rules and regulations made thereunder, the Controller or any officer of the Government authorized by the Government by special order, as the case may be, can fine the person for breaching the very rule which may extend to Taka twenty five thousands mentioning reasons in written by administrative order. 52. Power of Controller to issue prohibition of possible breaching of rules.—(1) If the Controller is in the opinion that, any person has attempted or is attempting to do such activities which is breaching or may breach the provisions of this Act, rules, regulations made thereunder, or conditions or any order of the Controller then the Controller shall issue a notice within the stipulated time limit ordering the person to present his statement in written why he should not refrain himself from doing such activity and if such statement is presented then the Controller shall issue an order to refrain him from doing such activity or any other instruction about the activity sthat deems fit to him. (2) If the Controller is satisfied that, the nature of breaching or possible breaching under sub-section (1) of this section is such that to prevent the person from that activity immediately, then the Controller shall issue an interim order which deems fit to him during the time of issuing a notice under that sub-section. (3) If any instruction under sub-sections (1) and (2) of this section is given to anyone, he shall be bound to obey it. (4) If any person breaches the given instructions of this section, the Controller can fine the person which may extend to Taka ten thousand. 53. Penalties.—(1) The Controller can impose penalties for breaching other rules under this Act defined by the rules as an addition to imposable penalties under this Act. (2) No penalty shall be imposed under this Act for breaching this Act or any rules of this Act without giving reasonable opportunity to the offender on hearing. (3) The accused person can lodge an application to the Controller for auditing the decision of imposing penalties by the Controller within seven days from the date the decision is made and if any such application is lodged, the Controller shall give opportunity to the Applicant for hearing and dissolve it within fifteen days. (4) Unless the penalties are paid under this Act which is due, is collectable as a Government demand under the Public Demands Recovery Act, 1913 (Ben. Act III of 1913). Chapter VIII OFFENCES, INVESTIGATION, ADJUDICATION, PENALTIES ETC. Part-1 Offences & Penalties 54. Penalty for damage to computer, computer system, etc.--If any person, without permission of the owner or any person who is in charge of a computer, computer system or computer network,-(a) accesses or secure access to such computer, computer system or computer networks for the purpose of destroying information or retrieving or collecting information or assists other to do so; (b) downloads, copies or extracts any data, computer database or information from such computer, computer system or computer network including information or data held or stored in any removable storage medium; 14