Payment of Gratuity Act, 1972
9.Penalties.-
(1) Whoever, for the purpose of avoiding any payment to be made
by himself under this Act or 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 six months, or with fine which may extend to one thousand rupees, or
with both.
(2) An employer who contravenes, or makes default in complying
with, any of the provisions of this Act or any rule or order made thereunder
shall be punishable with imprisonment for a term which may extend to one year,
or with fine which may extend to one thousand rupees, or with both :
Provided that where the offence relates to non-payment
of any gratuity payable under this Act, the employer shall be punishable with
imprisonment for a term which shall not be less than three months unless the
court trying the offence, for reasons to be recorded by it in writing is of
opinion that a lesser term of imprisonment or the imprisonment of a fine would
meet the ends of justice.