Employees’ State Insurance Act, 1948
85. Punishment for failure to pay contributions, etc.
If any person-
(a) fails to pay any contribution which under this Act he is
liable to pay, or
(b) deducts or attempts to deduct from the wages of an employee
the whole or any part of the employer's contribution, or
(c) in contravention of section 72 reduces the wages or any
privileges or benefits admissible to an employee, or
(d) in contravention of section 73 or any regulation dismisses,
discharges, reduces or otherwise punishes an employee, or
(e) fails or refuses to submit any return required by the
regulations, or makes a false return, or
(f) obstructs any Inspector or other official of the Corporation
in the discharge of his duties, or
(g) is guilty of any contravention of or non-compliance with any
of the requirements of this Act or the rules or the regulations in respect of
which no special penalty is provided,
121 [he shall be punishable-
122 [(i) where he commits an offence under
clause (a), with imprisonment for a term which may extend to three years but
(a) which shall not be less than one year, in
case of failure to pay the employee's contribution which has been deducted by
him from the employee's wages and shall also be liable to fine of ten thousand
rupees;
(b) which shall not be less than six months,
in any other case and shall also be liable to fine of five thousand rupees:
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;
(ii) where he commits an offence under any of
the clauses (b) to (g) (both inclusive), with imprisonment for a term which may
extend to one year or with fine which may extend to four thousand rupees, or
with both.]