| 32-A |
Delay in deposit of contribution deducted from employees. |
Depending on period of default rate of damages as % of arrears per annum varying from 17% to 37% are payable. |
| 76 (a) |
Deducting or attempting to deduct whole or part of employer's contribution from wages. |
Imprisonment for 1 year and / or fine upto Rs. 4000. |
| 76 (b) |
Fails, refuses to submit or submits a false return / statement / document or makes a false statement |
Imprisonment for 1 year and / or fine upto Rs. 4000 |
| 76 (c) |
Obstructs any Inspector or official or fails / refuses to produce any record for inspection. |
Imprisonment for 1 year and / or fine upto Rs. 4000 |
| 76 (d) |
Guilty of contravention of non-compliance of any other requirement. |
Imprisonment for 1 year and / or fine upto Rs. 4000 |