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Workmen's Compensation Act, 1923 18A. Penalties (1) Whoever - (a) fails to maintain a notice-book which he is required to maintain under sub-section (3) of section 10 or (b) fails to send to the Commissioner a statement which he is required to send under sub-section (1) of section 10A or (c) fails to send a report which he is required to send under section 10B or (d) fails to make a return which he is required to make under section 16 shall be punishable with fine which may extend to five thousand rupees. (2) No prosecution under this section shall be instituted except by or with the previous sanction of a Commissioner and no Court shall take cognizance of any offence under this section unless complaint thereof is made within six months of the date on which the alleged commission of the offence came to the knowledge of the Commissioner.    |
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