(1.) Heard counsel for the parties.
(2.) This appeal is directed against the order dated 20.2.1991, passed by the competent authority under the Workmen's Compensation Act, 1923 (hereinafter referred to as 'the Act'), by which the competent authority has directed the appellant insurance company to pay penalty and also the interest in exercise of its power under Sub-section (3) of Section 4-A of the Act.
(3.) Mr. D.N. Chatterjee, learned Counsel appearing on behalf of the appellant, submitted that the appellant cannot be subjected to penalty and interest under Sub-section (3) of Section 4-A of the Act inasmuch as the appellant is only answerable to its liability under Section 96 of the Motor Vehicles Act.