Section 18A in The Employee's Compensation Act, 1923
18A. Penalties.—
(1)Whoever(a)fails to maintain a notice-book which he is required to maintain under sub-section (3) of section 10, or(b)fails to send to the Commissioner a statement which he is required to send under sub-section (1) of section 10A, or(c)fails to send a report which he is required to send under section 10B, or(d)fails to make a return which he is required to make under section 16, shall be punishable with fine which shall not be less than fifty thousand rupees but which may extend to one lakh rupees;(e)fails to inform the employee of his rights to compensation as required under section 17A.(2)No prosecution under this section shall be instituted except by or with the previous sanction of a Commissioner, and no Court shall take cognizance of any offence under this section, unless complaint thereof is made within six months of the date on which the alleged commission of the offence came to the knowledge of the Commissioner.
