https://www.taxtmi.com/caselaws?id=461687 The SC held that under Section 85(a)(i)(b) of the Employees' State Insurance Act, 1948, courts have no discretion to reduce the mandatory fine of Rs. 5,000 once an offence is established. The judicial discretion under the proviso is limited only to reducing the imprisonment term below six months, not to waiving or reducing the prescribed fine amount. The Act creates economic offences requiring deterrence, distinguishing it from the Indian Penal Code where fines may be discretionary. Appeal allowed. en-us Thu, 10 Mar 2016 00:00:00 +0530 Tue, 22 Apr 2025 19:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461687 The SC held that under Section 85(a)(i)(b) of the Employees' State Insurance Act, 1948, courts have no discretion to reduce the mandatory fine of Rs. 5,000 once an offence is established. The judicial discretion under the proviso is limited only to reducing the imprisonment term below six months, not to waiving or reducing the prescribed fine amount. The Act creates economic offences requiring deterrence, distinguishing it from the Indian Penal Code where fines may be discretionary. Appeal allowed. Case-Laws Indian Laws Thu, 10 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461687