Enhanced punishment for default in payment of employees contributions 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 Rs. 4,000; Provided that the court may, for any adequate and special reasons to be mentioned in the judgment impose a sentence of imprisonment for a tern of less than three months. (2) Not with standing anything contained in the Code of Criminal procedure 1973 ( Central Act 2 of 1974) an offence under sub section (1) shall be cognizable