Prosecutions.
86. (1) No prosecution under this Act shall be instituted except by or with the previous sanction of the Insurance Commissioner or of such other officer of the Corporation as may be authorised in this behalf by the Director-General of the Corporation.
(2) No court inferior to that of a Metropolitan Magistrate or Judicial Magistrate of the First Class shall try any offence under this Act.
(3) No court shall take cognisance of any offence under this Act except on a complaint made in writing in respect thereof.
COMMENTS
Employers deducting the contribution of the employees are deemed to be entrusted with the amount of contribution so deducted. In case the amount of contribution is not deposited by the employer, he would be deemed to have dishonestly misappropriated the said amount within the meaning of explanation to section 405 of the Indian Penal Code.-- Shambhu Nath Agarwal v. ESI Corporation 1990(2) LLJ 100. |