Penalty for non-payment of cess within the specified time
Section 104 of the Code on Social Security, 2020 deals with 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 suc The Act was enacted on 28 Sep 2020.
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 (Act 36 of 2020).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 104
What does Section 104 of the Code on Social Security deal with?
Section 104 of the Code on Social Security is headed "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 suc
How do I find court cases under Section 104 of the Code on Social Security?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Code on Social Security 104, section 104 Code on Social Security, section 104 of the Code on Social Security. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 104 of the Code on Social Security, and has it changed?
Its own text turns on section 103 (Self-assessment of cess), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was Section 104 of the Code on Social Security enacted?
Section 104 of the Code on Social Security, cited as Code on Social Security 104, was enacted on 28 Sep 2020 as Act 36 of 2020. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5890 words
- 155. Power of central Government to make rules1551 words
- 131. Other modes of recovery1340 words
- 143. Power to exempt establishment1042 words
- 6. National Social Security Board and State Unorganised Workers’ Board1022 words
- 76. Amount of compensation946 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 19 Oct 2026. This page is not a substitute for legal advice.