33. Decision on complaints, questions and disputes:- If any complaints is received or any question or dispute arises as to-

(a) whether a person is an insured person within the meaning of this Act;

(b) the amount of wages of an insured person for the purposes of this Act;

(c) the amount of contribution payable by an employer in respect of an insured person;

(d) the person who is the employer in respect. of an insured person;

(e) entitlement to any benefit under this Act or as to the amount and duration thereof];

(ee) registration of an industry or establishment; or

(f) any other matter in respect of any contribution or any benefit referred to in clause (e) or dues payable or recoverable under this Act relating to contributions or the aforesaid benefit;

the matter shall be decided by the Institution, in such manner, and within such time, as the regulations may provide and the Institution shall notify its decision to the person concerned in writing, starting therein the reason for its decision.

34. Review of decisions: The Institution may, subject to regulations, on new facts being brought to its notice, review a decision given by it under Section 33:

Provided that no decision shall be so reviewed without giving the person concerned an opportunity of being heard and adducing evidence in support of, or against the decision, as the case may be.

35. Appeal to Board: Subject to rules, a person aggrieved by a decision of the Institution under Section 33 or on a review under Section 34, may appeal to the Board.

36. Assessment of Invalidity: The Institution shall appoint medical boards which shall, in such manner as may be provided by the regulations assess the degree of invalidity sustained by an insured person.

37. Offences: If any person-
(a) for the purpose of obtaining a benefit or denial of any payment or benefit under this Act, whether for himself or some other person, or for the purpose of avoiding any payment to be made by himself or any other person under this Act-

(i) knowingly makes or causes to be made false statement or false representation; or

(ii) produces or furnishes or causes or knowingly allows to be produced or furnished, any document or information which he knows to be false in any material particular; or

(b) fails to pay any contribution which under this Act he is liable to pay; or

(c) recovers or attempts to recover from an insured person or deducts or attempts to deduct from his wages, the whole or any part of the contribution; or

(d) fails or refuses to submit any return required by this Act, or regulations or makes a false return; or

(e) obstructs any official of the Institution in the discharge of his duties; or

(f) is guilty of any contravention of or non-compliance with, any of the provisions of this Act or the rules or the regulations;

he shall be punished with imprisonment for a term which may extend to two years, or with fine which may extend to one thousand rupees, or with both.

38. Prosecution: (1} No prosecution under this Act shall be instituted except with the previous sanction of the Federal Government or any officer or .authority authorised in this behalf by it.

(2) No Court inferior to that of a Magistrate of the First Class shall try any offence under this Act.

(3) No Court shall take cognizance of any offence under this Act except on a complaint made in writing within six months of the date on which the offence comes to .the knowledge of the Federal Government or an officer authority referred to in sub-section (1).