14C. Power of court of make orders 

(1) Where an employer is convicted of an offence of making default in the payment of any contribution to the Fund the Pension Fund or the Insurance Fund or in the transfer of accumulations required to be transferred by him under sub-section (2) of section 15 or sub-section (5) of section 17 the court may in addition to awarding any punishment by order in writing require him within a period specified in the order (which the court may if it thinks fit and on application in that behalf from time to time extend) to pay the amount of contribution or transfer the accumulations as the case may be in respect of which the offence was committed. 

(2) Where an order is made under sub-section (1) the employer shall not be liable under this Act in respect of the continuation of the offence during the period or extended period if any allowed by the court but if on the expiry of such period or extended period as the case may be the order of the court has not been fully complied with the employer shall be deemed to have committed a further offence and shall be punished with imprisonment in respect thereof under section 14 and shall also be liable to pay fine which may extend to one hundred rupees for every day after such expiry on which the order has not been complied with.