(1.) THIS first appeal has been filed under Section 30 of the Employees' Compensation Act, 1923 impugning the order dated 24.5.2013 by which the application under Section 4(A) of the Act has been allowed and appellant has been fastened with the liability of the interest and penalty.
(2.) IT is now settled law in view of the judgment of the Supreme Court in the case of Pratap NarainSingh Deo Vs. Srinivas Sabata & Anr., 1976 ACJ 141; 1976(1) SCC 289 that unless the compensation amount is deposited within one month of the date of the accident, the employer will be liable to interest and penalty. Issue of penalty arises if sufficient cause is not shown for deposit of the compensation amount within one month of the date of the accident.
(3.) AN appeal under Section 30 is entertained only if there is a substantial question of law. I do not find any substantial question of law raised in the present appeal taking the fact that not only the first amount deposited was well after one month, and that too only 50%, and the balance 50% was deposited around two years of the accident.