Where any employer is adjudicated insolvent or the employer is a company and an order for winding up of such company is made, the amount due from the employer under this Act or the scheme shall, where the liability therefore has accrued before the order for adjudi— cation or winding up is made, be deemed to be included among the debts which under section 64 of the Insolvency Act, 1955 (II of 1956), or under section 530 of the Companies Act, 1956 (Central Act 1 of 1956), are to be paid in priority to all other debts in the distribution of the property of the insolvent or the assets of the company being wound up, as the case may be.
13. Employer not to reduce wages eta-No employer shall by reason only of his liability for the payment of any contribution to the Fund reduce whether directly or indirectly, the wages of any employee to whom the scheme applies or the total quantum of benefits to which the employee is entitled under the terms of his employment express or implied.
14. Directors of Board etc., to be public servants—Every Director of the Board, the Chief Executive Officer and every officer appointed under sub-section (i) of section 7 shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (Central Act 45 of 1860).
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15. Penalties—(1) Whoever, for the purpose of avoiding any payment to be made by him under this Act or under the scheme or of enabling any other person to avoid any payment to be made under this Act or the scheme, knowingly makes or causes to be made any false statement or false representation, shall be puni-' shable with imprisonment for a term. which may extend to six months, or with fine which may extend to one thousand rupees, or with both.
(2) Whoever contravenes or makes default in complying with any of the provisions of this Act or of the scheme shall, if no other penalty is elsewhere provided by or under this Act for such contravention or non-compliance, be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees, or with both.
(8) No court inferior to that of 8. Judicial Magistrate of the First Class shall try any offence punishable under this Act.
(4) No court shall take cognisance of any offence punishable under this Act except on a report in writing of the facts constituting such offence made with the previous sanction of the Chief Executive Oflicer. I