Abhiraj Ltd., an Indian company, started functioning in 1999 and was registered under the Companies Act, 1956. The Securities and Exchange Board of India performed one of its functions and conducted investigations against Abhiraj Ltd. The investigations resulted into the fact that the company did not follow the proper procedure. Therefore SEBI imposed penalty upon the company. (a) Identify the function being performed by SEBI. (b) Can Abhiraj Ltd. appeal against SEBI decision? If yes, where?