Section 14C(1) in The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
(1)Where an employer is convicted of an offence of making default in the payment of any contribution to the Fund, the Pension. Fund or the Insurance Fund or in the transfer of accumulations required to be transferred by him under sub-section (2) of section 15 or sub-section (5) of section 17, the court may, in addition to awarding any punishment, by order in writing require him within a period specified in the order (which the court may, if it think fit and on application in that behalf, from time to time, extend), to pay the amount of contribution or transfer the accumulations, as the case may be, in respect of which the offence was committed.
