27Factors to be taken into account by the Board

The Board shall, while deciding a dispute under this Chapter, have due regard to the provisions of this Act and to the following factors, namely:--

(a) the amount of disproportionate gain made or unfair advantage derived, wherever quantifiable, as a result of the default;

(b) the amount of loss caused to an entity as a result of the default;

(c) the repetitive nature of the default.