Enhanced punishment for default in payment of employees’ contribution already deducted

(1) Whoever makes default in the payment of the employees' share of the contribution to the Fund after having deducted it from the wages of the employees in accordance with the provisions of this Act or the Scheme, shall be punishable with imprisonment for a term which may extend to one year, but which shall not be less than three months, and with fine which may extend to four thousand rupees: Provided that the court may, or any adequate and special reason to be mentioned in the judgment, impose a sentence of imprisonment for a term of less than three months. (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), an offence under sub-section (1) shall be cognizable.