Employees' Provident Funds and Miscellaneous Provisions Act, 1952
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: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Text: IndiaCode Portal (Chhattisgarh copy). Open on India Code Check against the official text before relying on it.
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