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Employees Provident Funds Miscellaneous Provisions Act, 1952

Section 8 Mode of recovery of moneys due from employers

Section 8A Recovery of moneys by employers and contractors

Section 8B Issue of certificate to the Recovery Officer

Section 8C Recovery officer to whom certificate

Section 8D Validity of certificate, and amendment thereof

 

 

Section 8E Stay of proceedings under certificate and amendment or withdrawal thereof

Section 8F Other modes of recovery

Section 8G Application of certain provisions of Income-tax Act

Section 9 Fund to be recognised under Act 11 of 1922

Section 10 Protection against attachment

 

 

Section 11 Priority of payment of contributions over other debts

Section 12 Employer not to reduce wages, etc

Section 13 Inspectors

Section 14 Penalties

Section 14A Offences by companies

Section 14B Power to recover damages

Section 14C Power of court to make orders

Section 15 Special provisions relating to existing provident funds

Section 16 Act not to apply to certain establishments

Section 17 Power to exempt

Section 18 Protection of Action taken in good faith

Section 19 Delegation of powers

Section 20 Power of Central Government to give directions

Section 21 Power to make rules

Section 22 Power to remove difficulties

Schedule I Matters of Industry engaged in Manufacture

Schedule II matters for which provision may be made in a scheme

Schedule III matters for which provision may be made in the pension scheme

Schedule IV matters to be provided in the employees deposit linked insurance scheme

Employees Provident Fund Appellate Tribunal (Procedure) Rules 1997

Section 14A Offences by companies - Employees Provident Funds Miscellaneous Provisions Act, 1952

What are Offences by companies ? Section 14A of Employees Provident Funds Miscellaneous Provisions Act, 1952

 

  Offences by companies are defined under section 14A of Employees Provident Funds Miscellaneous Provisions Act, 1952. Provisions under Section 14A of EPF Act 1952 are :

Section 14A of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Offences by companies"

(1) If the person committing an offence under this Act, the Scheme or the Pension Scheme or the Insurance Scheme 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 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, the Scheme or the 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 – For the 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.

Section 14AA of Employees Provident Funds Miscellaneous Provisions Act, 1952 "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 the 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 five years, but which shall not be less than two years, and shall also be liable to a fine of twenty five thousand rupees.

 

Section 14AB of Employees Provident Funds Miscellaneous Provisions Act, 1952 "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.

Section 14AC of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Cognizance and trial of offences"

(1) No Court shall take cognizance of any offence punishable under this Act, the Scheme or the 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.

(2) No court inferior to that of a Presidency Magistrate or a Magistrate of the first class shall try any offence under this Act or the Scheme or the Pension Scheme or the Insurance Scheme.

 

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