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Employees' Provident Funds and Miscellaneous Provisions Act,1952

Act No : 19


Section : Penalties.

14. Penalties. (1) Whoever, for the purpose of avoiding any payment to be made by himself under this Act 8*[, the Scheme 9*[, the Family 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 10*[ one year, or with fine of five thousand rupees, or with both.] 11*[(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 --------------------------------------------------------------------- 1. Subs. by Act 94 of 1956, s. 3, for "factory". 2. Subs. by Act 28 of 1963, s. 9, for cl. (d) (w.e.f. 30-11-1963). 3. Subs. by Act 99 of 1976, s. 29, for "Scheme" (w.e.f. 1-8-1976). 4. Ins. by Act 16 of 1971, s. 24 5. Ins. by Act 28 of 1963, s. 9 (w.e.f. 30-11-1963). 6. Sub-section (2A) re-numbered as sub-section (2B) by Act 16 of 1971, s. 24 (w.e.f. 23-4-1971). 7. Omitted by Act 33 of 1988 s, 17 (w.e.f. 1-8-1988). 8. Subs. by Act 16 of 1971, s. 25, for "or under any Scheme" 9. Subs. by Act 99 of 1976, s. 30, for "or the Family Pension Scheme" (w.e.f. 7-9-1976). 10. Subs. by Act 33 of 1988, s. 18 (w.e.f. 1-8-1988). 11. Ins. by Act 40 of 1973, s. 4 (w.e.f. 1-11-1973). 318A 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 1*[three years] but-- (a) which shall not be less than 9*[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 from the employees' wages; 1*[(b) which shall not be less than six months and a fine of five thousand rupees, in any other case;] 2* * * * *: Provided that the court may, for any adequate and special reasons to be recorded in the judgment, impose a sentence of imprisonment for a lesser term 2***.] 3*[(1B) An employer who contravenes, or makes default in complying with, the provisions of section 6C, or clause (a) of sub- section (3A) of section 17 in so far as it relates to the payment of inspection charges, shall be punishable with imprisonment for a term which may extend to 1*[one year] but which shall not be less than 1*[six months] and shall also be liable to fine which may extend to 1*[five thousand rupees] 6*: Provided that the court may, for any adequate and special reasons to be recorded in the judgment, impose a sentence of imprisonment for a lesser term 2***. (2) 4*[Subject to the provisions of this Act, the Scheme] 5*[, the Family Pension Scheme or the Insurance Scheme] may provide that any person who contravenes, or makes default in complying with, any of the provisions thereof shall be punishable with imprisonment for a term which may extend 1*[one year, or with fine which may extend to four thousand rupees, or with both]. 6*[(2A) Whoever contravenes or makes default in complying with any provision of this Act or of any condition subject to which exemption was granted under section 17 shall, if no other penalty is elsewhere provided by or under this Act for such contravention or non- compliance, be punishable with imprisonment which may extend to 1*[six months, but which shall not be less than one month, and shall also be liable to fine which may extend to five thousand rupees.] 7* * * * ---------------------------------------------------------------------- 1. Subs. by Act 33 of 1988, s. 18 (w.e.f. 1-8-1988). 2. Omitted by s. 18, ibid. (w.e.f. 1-8-1988). 3. Ins. by Act 99 of 1976, s. 30. (w.e.f. 7-9-1976). 4. Subs. by Act 40 of 1973, s. 4, for "The Scheme" (w.e.f. 1-11- 1973). 5. Subs. by Act 99 of 1976, s. 30. 6. Ins. by Act 37 of 1953, s. 12. 7. Sub-section (3) was omitted by Act 40 of 1973, s. 4 (w.e.f. 1-11- 1973). 318B


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