Factors for determining level of punishment :
Section – 446A. The Court or the Special Court, while deciding the amount of fine or imprisonment under this Act, shall have due regard to the following factors, namely:—
| (a) | size of the company; | |
| (b) | nature of business carried on by the company; | |
| (c) | injury to public interest; | |
| (d) | nature of the default; and | |
| (e) | repetition of the default. |