Employees' Provident Funds and Miscellaneous Provisions Act, 1952 · Chapter I: Preliminary
Section 14AA: Enhanced punishment in certain cases after previous conviction
Whoever, having been convicted by a Court of an offence punishable under this Act, the Scheme or [the [Pension] Scheme or the Insurance Scheme], commits the same offence shall be subject for every such subsequent offence to imprisonment for a term which may extend to [five years, but which shall not be less than two two years, and shall also be liable to a fine of twenty-five thousand rupees].
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 14AA
No Supreme Court judgment in our database cites this section yet.