Section 14(1B) in Employees Provident Funds 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 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 ]
