85B. Power to recover damages — EMPLOYEES’ STATE INSURANCE ACT, 1948

123 [85B. Power to recover damages (1) Where an employer fails to pay the amount due in respect of any contribution or any other amount payable under this Act, the Corporation may recover 126 [from the employer by way of penalty such damages not exceeding the amount of arrears as may be specified in the regulations]: PROVIDED that before recovering such damages, the employer shall be given a reasonable opportunity of being heard :

Section 123