Workmen's Compensation Act,1923
Act No : 8
Section : PENALTIES
SECTION 18A: PENALTIES
106[ (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 1OA-, or
(c) fails to send a report which he is required to send under section I OB, or
(d) fails to make a return which he is required to make undersection 16-, shall be punishable with fine which may extend to107[five thousand] rupees.
(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 made108[within six months of the date on which the alleged commission of the offence came to the knowledge of the Commissioner.]
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