Section 14C(1) in Employees Provident Funds 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 thinks 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.
