1[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 sent under sub-section (1) of section 10A, or (c) fails to send a report which he is required to sent under section 10B, or (d) fails to make a return which he is required to make under 2[section 16, or] 3[(e) fails to inform the employee of his rights to compensation as required under section 17A;] shall be punishable with fine 4[which shall not be less than fifty thousand rupees but which may extend to one lakh 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 made 5[within six months of the date on which the alleged commission of the offence came to the knowledge of the Commissioner].]
<span style="margin-left:15px;"></span><sup>1</sup><b>[18A. Penalties.--</b>(1) Whoever--<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span> (a) fails to maintain a notice-book which he is required to maintain under sub-section <i>(3)</i> of section 10, or<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span> (b) fails to send to the Commissioner a statement which he is required to sent under sub-section <i>(1)</i> of section 10A, or<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span> (c) fails to send a report which he is required to sent under section 10B, or<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span> (d) fails to make a return which he is required to make under <sup>2</sup>[section 16, or]<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span> <sup>3</sup>[(e) fails to inform the employee of his rights to compensation as required under section 17A;]<br> shall be punishable with fine <sup>4</sup>[which shall not be less than fifty thousand rupees but which may extend to one lakh rupees].<br> <span style="margin-left:15px;"></span> (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 <sup>5</sup>[within six months of the date on which the alleged commission of the offence came to the knowledge of the Commissioner].]<br><br>