Section | Offence | Penalty |
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 |
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. |