(1) Whoever makes default m the p tyment of the employees' share of the contribution to the Fund after ta.ving dE·ducted it from the wages of the employees in atcordance w lth the provisions of this Act or the scheme, shall be punishable with Imprisonment for a term which may extend to on~ year, but which Rhallnot be less than three months, and with fine which may extend to four thousand rupees. -(2) Notwithstanding anything contamed in the Code of Crimmal Procedure, 1973 (Central Act 2 of 197·1), f.n c.tfence undE'r sub· sectioh (1) shall be cognizable. ,
15. Enhanced pim'lShment for second or subsequent of!cncc. Whoever, having been convicted by a court of an offence punishable under this Act, commits the same offence again, shall be punishable for every ~uch subsequent offence with imprisonment for a term whirh may extE'Pd to one year; but which shall not be less t.han three months, and with fine which may extend to four thousand rupees.