Section 14AA in Employees Provident Funds Miscellaneous Provisions Act, 1952
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, , 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.]
