Construction worker cess non-payment may attract penalty up to cess after inquiry; employer must be given a hearing by authority. If an employer fails to pay assessed cess by the specified date, the prescribed authority may, after inquiry, impose a penalty not exceeding the unpaid cess; the employer must be given a reasonable opportunity of being heard and if the authority is satisfied that the default was for a good and sufficient reason, no penalty shall be imposed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Construction worker cess non-payment may attract penalty up to cess after inquiry; employer must be given a hearing by authority.
If an employer fails to pay assessed cess by the specified date, the prescribed authority may, after inquiry, impose a penalty not exceeding the unpaid cess; the employer must be given a reasonable opportunity of being heard and if the authority is satisfied that the default was for a good and sufficient reason, no penalty shall be imposed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.