https://www.taxtmi.com/caselaws?id=461687 A penal provision under the Employees' State Insurance Act fixing a minimum fine of five thousand rupees leaves no discretion to reduce or waive that fine where the proviso relaxes only imprisonment for adequate and special reasons. The statute's language is clear, and the proviso cannot be read to extend the sentencing discretion beyond imprisonment. Accordingly, the court may reduce the term of imprisonment within the proviso, but the statutory minimum fine remains mandatory for offences covered by clause (b). en-us Thu, 10 Mar 2016 00:00:00 +0530 Tue, 22 Apr 2025 19:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461687 A penal provision under the Employees' State Insurance Act fixing a minimum fine of five thousand rupees leaves no discretion to reduce or waive that fine where the proviso relaxes only imprisonment for adequate and special reasons. The statute's language is clear, and the proviso cannot be read to extend the sentencing discretion beyond imprisonment. Accordingly, the court may reduce the term of imprisonment within the proviso, but the statutory minimum fine remains mandatory for offences covered by clause (b). Case-Laws Indian Laws Thu, 10 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461687