Whoever having been convicted by a court of an offence punishable under this Act commits the same offence shall for every such subsequent offence be punishable with imprisonment for a term which may extend to two years and with fine of five thousand rupees:
Provided that where such subsequent offence is for failure by the employer to pay any contribution which under this Act he is liable to pay he shall for every such subsequent offence be punishable with 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 fine of twenty-five thousand rupees.
85B. Power to recover damages
(1) Where an employer fails to pay the amount due in respect of any contribution or any other amount payable under this Act the Corporation may recover from the employer by way of penalty such damages not exceeding the amount of arrears as may be specified in the regulations:
Provided that before recovering such damages the employer shall be given a reasonable opportunity of being heard:
Provided further that the Corporation may reduce or waive the damages recoverable under this section in relation to an establishment which is a sick industrial company in respect of which a scheme for rehabilitation has been sanctioned by the Board for Industrial and Financial Reconstruction established under section 4 of the Sick Industrial Companies (Special Provisions) Act 1985 subject to such terms and conditions as may be specified in regulations.
(2) Any damages recoverable under sub-section (1) may be recovered as an arrear of land revenue or under section 45C to section 45I.
(1) Where an employer is convicted of an offence for failure to pay any contribution payable under this Act the Court may in addition to awarding any punishment by order in writing require him within a period specified in the order (which the Court may if it thinks fit and on application in that behalf from time to time extend) to pay the amount of contribution in respect of which the offence was committed and to furnish the return relating to such contributions.
(2) Where an order is made under sub-section (1) the employer shall not be liable under this Act in respect of the continuation of the offence during the period or extended period if any allowed by the Court but if on the expiry of such period or extended period as the case may be the order of the Court has not been fully complied with the employer shall be deemed to have committed a further offence and shall be punishable with imprisonment in respect thereof under section 85 and shall also be liable to pay fine which may extend to one thousand rupees for every day after such expiry on which the order has not been complied with.
(1) No prosecution under this Act shall be instituted except by or with the previous sanction of the Insurance Commissioner or of such other officer of the Corporation as may be authorised in this behalf by the Director-General of the Corporation.
(2) No court inferior to that of a Metropolitan Magistrate or Judicial Magistrate of the First Class shall try any offence under this Act.
(3) No court shall take cognisance of any offence under this Act except on a complaint made in writing in respect thereof.
(1) If the person committing an offence under this Act is a company every person who at the time the offence was committed was incharge of and was responsible to the company for the conduct of the business of the company as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any person liable to any punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1) where an offence under this Act has been committed with the consent or connivance of or is attributable to any neglect on the part of any director or manager secretary or other officer of the company such director manager secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation: For the purposes of this section
(i) "Company" means any body corporate and includes a firm and other associations of individuals; and
(ii) "Director" in relation to -
(a) a company other than a firm means the managing director or a whole-time director;
(b) a firm means a partner in the firm.
87. Exemption of a factory or establishment or class of factories or establishments
The appropriate government may by notification in the Official Gazette and subject to such conditions as may be specified in the notification exempt any factory or establishment or class of factories or establishments in any specified area from the operation of this Act for a period not exceeding one year and may from time to time by like notification renew any such exemption for periods not exceeding one year at a time.
88. Exemption of persons or class of persons
The appropriate government may by notification in the Official Gazette and subject to such conditions as it may deem fit to impose exempt any persons or class of persons employed in any factory or establishment or class of factories or establishments to which this Act applies from the operation of the Act.
89. Corporation to make representation
No exemption shall be granted or renewed under section 87 or section 88 unless a reasonable opportunity has been given to the Corporation to make any representation it may wish to make in regard to the proposal and such representation has been considered by the appropriate government.
90. Exemption of factories or establishments belonging to government or any local authority
The appropriate government may after consultation with the Corporation by notification in the Official Gazette and subject to such conditions as may be specified in the notification exempt any factory or establishment belonging to any local authority from the operation of the Act if the employees in any such factory or establishment are otherwise in receipt of benefits substantially similar or superior to the benefits provided under this Act.
91. Exemption from one or more provisions of the Act
The appropriate government may with the consent of the Corporation by notification in the Official Gazette exempt any employees or class of employees in any factory or establishment or class of factories or establishments from one or more of the provisions relating to the benefits provided under this Act.