1[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 sent under sub-section (1) of section 10A, or

(c) fails to send a report which he is required to sent under section 10B, or

(d) fails to make a return which he is required to make under 2[section 16, or]

3[(e) fails to inform the employee of his rights to compensation as required under section 17A;]

shall be punishable with fine 4[which shall not be less than fifty thousand rupees but which may extend to one lakh 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 5[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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Footnote -

1. Ins. by Act 15 of 1933, s. 11.

2. Subs. by Act 11 of 2017, s. 3, for "section 16" (w.e.f. 15-5-2017).

3. Ins. by s. 3, ibid. (w.e.f.15-5-2017).

4. Subs. by s. 3, ibid., for "which may extend to five thousand rupees" (w.e.f. 15-5-2017).

5. Subs. by Act 64 of 1962, s. 6, for certain words (w.e.f. 1-2-1963).