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TypeBare Act JurisdictionCentral Government

The Code on Social Security, 2020 Section 104

Penalty for non-payment of cess within the specified time

~1 min read
https://sooperkanoon.com/act/144186

Bare act section · Research

About this section

The Code on Social Security, 2020 Section 104 is part of The Code on Social Security, 2020 - Penalty for non-payment of cess within the specified time. Read the section text below and explore Indian court judgments that cite it.

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Section Text

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.

Frequently asked questions

What does The Code on Social Security, 2020 Section 104 provide?

Section Section 104 of the The Code on Social Security, 2020 (Penalty for non-payment of cess within the specified time) is reproduced on this page as part of the The Code on Social Security, 2020. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on The Code on Social Security, 2020 Section 104?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference The Code on Social Security, 2020 Section 104. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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