Whoever, fails to comply with any order or direction given under this Act, within three months from the date of the order or direction or fails to comply with the order of the Appellate Tribunal, shall be punishable with imprisonment for a term which may extend to three months or with fine which may extend to one lakh rupees , or with both in respect of each offence and in the case of a continuing failure, with an additional fine which may extend to five thousand rupees for every day during which the failure continues after the first day of such failure:
Provided that nothing contained in this section shall apply to the order or direction given by the Assessing Officer or Appellate Authority under section 126 or section 127.
Legal Commentary & Landmark Judgments: Section 146
Section 146 of the Act prescribes criminal punishment for non-compliance of orders or directions made under the Act, imposing imprisonment of up to three months or fine of up to one lakh rupees, plus recurring daily fines, on anyone who fails to comply with orders of the Commission or Appellate Tribunal.
When a distribution company willfully refuses to implement an APTEL tariff remand order or compensation directive, file a formal complaint under Section 146 before the Judicial Magistrate of the First Class after obtaining statutory sanction under Section 151.