Penalties :
Section – 18A. (1) Whoever—
(a) fails to maintain a notice-book which he is required to maintain under sub-section (3) of section 10, or
(b) fails to send to the Commissioner a statement which he is required to send under sub-section (1) of section 10A, or
(c) fails to send a report which he is required to send under section 10B, or
(d) fails to make a return which he is required to make under [section 16, or] ,
[(e) fails to inform the employee of his rights to compensation as required under section 17A,]
shall be punishable with fine [which shall not be less than fifty thousand rupees but which may extend to one lakh rupees].
(2) No prosecution under this section shall be instituted except by or with the previous sanction of a Commissioner, and no Court shall take cognizance of any offence under this section, unless complaint thereof is made [within six months of the date on which the alleged commission of the offence came to the knowledge of the Commissioner.