Section 14(1B) in The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
(1B)An employer who contravenes, or makes default in complying with, the provisions of section 6C, or clause (a) of sub-section (3A) of section 17 in so far as it relates to the payment of inspection charges, shall be punishable with imprisonment for a term which may extend to one year but which shall not be less than [six months and shall also be liable to fine which may extend to five thousand rupees:Provided that the court may, for any adequate and special reasons to be recorded in the judgment, impose a sentence of imprisonment for a lesser term.
