Employees Provident Funds And Miscellaneous Provisions Act, 1952
Section - 14 - Penalties
Penalties.14. (1) Whoever, for the purpose of avoiding any payment to be made by himself under this Act [, the scheme [, the [* * *] Pension Scheme or the Insurance Scheme]] or of enabling any other person to avoid such payment, knowingly makes or causes to be made any false statement or false representation shall be punishable with imprisonment for a term which may extend to [one year, or with fine of five thousand rupees, or with both].[(1A) An employer who contravenes, or makes default in complying with, the provisions of section 6 or clause (a) of sub-section (3) of section 17 in so far as it relates to the payment of inspection charges, or paragraph 38 of the Scheme in so far as it relates to the payment of administrative charges, shall be punishable with imprisonment for a term which may extend to [three years], but—(a) which shall not be less than [one year and a fine of ten thousand rupees] in case of default in payment of the employees' contribution which has been deducted by the employer f .... To read the full section download the app from Google Play store
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