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penalties

• An employer contravening the provisions of Sec.4(1) or (2).
 • Fine upto Rs.500 for first offence and for every subsequent offence fine Rs.1000.
• If any person – • Required to furnish any information or return –
 • Refuses or neglects to furnish such information or return, or
 • Furnishes or causes to be furnished any information or return which he knows to be false, or
 • Refuses to answer, or gives a false answer to any question necessary for obtaining any information required to be furnished under section 5; or
 • Impedes the right of access to relevant records or documents or the right of entry conferred by section 6; he shall be punishable for the first offence with fine upto Rs.250 and for every subsequent offence with fine upto Rs.250 and for every subsequent offence with fine upto Rs.500.