Electronic and Postal Communications (Accounting Separation)  G.N. No. 426 (contd)  Format of Separated Accounts 10. The Licensee shall submit its separated accounts in the prescribed formats as may be prescribed by the Authority for the purpose of these Regulations. Appeals on Accounting Separation 11. The decisions of the Authority on matters relating to accounting separation may be appealed to the Fair Competition Tribunal. Offences and Penalties 12. Any Licensee who contravenes the provisions of these Regulations commits an offence and shall, upon conviction, be liable to a fine of not less than Shillings five million. Dar es Salaam 29th November, 2011         MAKAME M. MBARAWA Minister for Communication,                         Science and Technology 142