Amendment status not verified — confirm the current text below against the official source.
Ins. by Act 37 of 1953, s. 12. 24 provided by or under this Act for such contravention or non-compliance, be punishable with imprisonment which may extend to 1[six months, but which shall not be less than one month, and shall also be liable to fine which may extend to five thousand rupees.] 2* * * * * 3[14A. Offences by companies.—(1) If the person committing an offence under this Act 4[, the Scheme or 5[the 6[Pension] Scheme or the Insurance Scheme]] is a company, every person, who at the time the offence was committed was in charge 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 such 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 4[, the Scheme or 5[the 6[Pension] Scheme or the Insurance Scheme]] has been committed by a company and it is proved that the offence 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.—Forthe purposes of this section,— (a) “company” means any body corporate and includes a firm and other association of individuals; and (b) “director” in relation to a firm, means a partner in the firm. 7[14AA. Enhanced punishment in certain cases after previous conviction.—Whoever, having been convicted by a Court of an offence punishable under this Act, the Scheme or 5[the 6[Pension] Scheme or the Insurance Scheme], commits the same offence shall be subject for every such subsequent offence to imprisonment for a term which may extend to 8[five years, but which shall not be less than two two years, and shall also be liable to a fine of twenty-five thousand rupees]. 14AB. Certain offences to be cognizable.—Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (5 of 1898.) an offence relating to default in payment of contribution by the employer punishable under this Act shall be cognizable. 14AC. Cognizance and trial of offences.—(1) No court shall take cognizance of any offence punishable under this Act, the Scheme or 5[the 6[Pension] Scheme or the Insurance Scheme] except on a report in writing of the facts constituting such offence made with the previous sanction of the Central Provident Fund Commissioner or such other officer as may be authorised by the Central Government, by notification in the Official Gazette, in this behalf, by an Inspector appointed under section 13.