Section 104 Code on Social Security, 2020
Section 104 Code on Social Security, 2020 :
Section 104 National Social Security Board and State Unorganised Workers’ Board.
Penalty for non-payment of cess within the specified time.
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.
Section 104 The Code on Social Security, 2020 in Hindi / कोड ऑन वेजेस / धारा 104 सामाजिक सुरक्षा संहिता 2020 [ सोशल सिक्योरिटी कोड 2020 ] का विवरण : -
https://hi.prsindia.org/files/bills_acts/bills_parliament/2020/Code%20on%20Social%20Security,%202020%20Bill%20Text%20Hindi.pdf
Supreme Court of India Important Judgments And Leading Case Law Related to Section 104 Social Security Code 2020 : Not Yet Available
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