| 5 |
Default / delay in payment of contribution |
Depending on period of default rate of damages as % of arrears per annum varying from 17% to 37% are payable. |
| 42 |
Deducting or attempting to deduct whole or part of employer's contribution from wages. |
Imprisonment for 1 year and / or fine upto Rs. 5000 |
| 42 |
Fails, refuses or submits a false return / statement / document. |
Imprisonment for 1 year and / or fine upto Rs. 5000 |
| 42 |
Obstructs any Inspector or official or fails / refuses to produce any record for inspection. |
Imprisonment for 1 year and / or fine upto Rs. 5000 |
| 42 |
Guilty of contravention of non-compliance of any requirement of the Act |
Imprisonment for 1 year and / or fine upto Rs. 5000 |