(1.) This first appeal is filed under Section 30 of the Employee's Compensation Act, 1923 (in short 'the Act') impugning the order of the Commissioner dated 20.2.2012 which has passed an order of imposition of penalty under Section 4-A of the Act against the appellant-employer.
(2.) It is now settled law as per the judgment of the Supreme Court in the case of Ved Prakash Garg Vs. Premi Devi & Ors., 1997 8 JT 229 that an insurance company is only liable to pay the compensation determined under the Act as also interest payable on the compensation under Section 4-A of the Act, but, the insurance company is not liable for penalty unless it is proved on record that the insurance policy is a comprehensive insurance policy which will make the insurance company liable besides for the compensation and the interest amount, also the liability towards penalty.
(3.) I have seen the reply which is filed by the appellant-employer before the Commissioner in the present proceedings under Section 4-A of the Act, and it is found that there is no defence which is taken up by the appellant-employer that appellant-employer is not liable because the policy in question is not only for liability under the Act but also for an additional liability towards penalty.