| Section | Offence | Penalty |
 9 (1)
|
For the purpose of avoiding any payment to be made by himself under this Act or of enabling any other person to avoid such payment, knowingly makes or causes to be made any false statement or false representation | Imprisonment upto 6 months and / or fine Rs. 10000. |
|
9 (2)
|
Contravention of any provisions of the Act by employer. | Imprisonment for not less than 3 month but may extend to 1 year & / or fine not less than Rs. 10000 but may extend to Rs. 20000. |
|
Proviso to 9(2)
|
Non - payment of gratuity by employer. | Imprisonment for not less than 6 month but may extend to 2 year. |
