Employees Provident Funds And Miscellaneous Provisions Act, 1952
Section - 14AA - Enhanced punishment in certain cases after previous conviction
[Enhanced punishment in certain cases after previous conviction.14AA. Whoever, having been convicted by a court of an offence punishable under this Act, the Scheme [, the [* * *] Pension Scheme or the Insurance Scheme], commits the same offence shall be subject for every such subsequent offence to imprisonment for a term which may extend to [five years, but which shall not be less than two years, and shall also be liable to a fine of twenty-five thousand rupees].
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