If any amount of cess payable by any employer under section 103 is not paid within the date specified in the order of assessment made under sub-section (2) of that section, it shall be deemed to be in arrears and the authority prescribed by the Central Government in this behalf may, after making such inquiry as it deems fit, impose on such employer a penalty not exceeding the amount of cess:
Provided that, before imposing any such penalty, such employer shall be given a reasonable opportunity of being heard and if after such hearing the said authority is satisfied that the default was for any good and sufficient reason, no penalty shall be imposed under this section.
Provided that, before imposing any such penalty, such employer shall be given a reasonable opportunity of being heard and if after such hearing the said authority is satisfied that the default was for any good and sufficient reason, no penalty shall be imposed under this section.
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
Next · Section 105Appeal to appellate authority. →All sections / सभी धाराएँThe Code on Social Security, 2020 →
More sections of this act
Section 1 · Short title extent, commencement and application.Section 2 · Definitions.Section 3 · Registration and cancellation of an establishment.Section 4 · Constitution of Board of Trustees of Employees’ Provident Fund.Section 5 · Constitution of Employees’ State Insurance Corporation.Section 6 · National Social Security Board and State Unorganised Workers’ Board.Section 7 · Constitution of State Building Workers’ Welfare Boards.Section 8 · Disqualification and removal of a member of any Social Security Organisation.India Code, Government of India. Text fetched 20 Oct 2026. Source metadata reports last modification: 2025-11-25. Check the linked official text and subsequent notifications when applying a provision.