The highest authority that can impose a fine of Rs. 300,000 for an offence by a company is the:

The correct answer is the District Enforcement & Regulatory Board. This board is typically vested with higher authority to impose substantial fines, such as Rs. 300,000, especially when dealing with offenses committed by companies. Corporate offenses often carry heavier penalties due to their potential broader impact. A Hearing Officer and an SDEO (Sub-Divisional Enforcement Officer) have lower fine imposition limits, usually for individual or less severe offenses. While a Director General holds significant authority, the specific fine of Rs. 300,000 for a company offense is explicitly assigned to the District Enforcement & Regulatory Board within the regulatory framework, making other options incorrect for this specific penalty.