be fallinq due. Tlrcrefore, the liabilitU to pau the compensotion uould artse immediatelq on the dectth of the d.eceased. Euen os per Section 4A(2), in cases, ultere the emploqer does not accept the ltabilitu for compensation to the erte claimed, he sholl be bound to make prouisional pa!4ment bosed on the ertent of tiobilitu tuhich he occepts, and, such paqment shall be deposited u.tlth the Commissioner or made to the emplouee, as the case malt be, uithout prepd-tce to the nqht of the .emplouee to make anu fiirther cLaim. Therefore, the liabilitu to pa u the compensation uould aise from the dote on u.hich the deceased died for which he is entitled to the compensation and therefore, the liabilita to pau the interest on the amount of arrears/ compensotion shall be fromthe date of accident and not from the date of th.e order passed bu the Commissioner. As per Section 4A(3)(b), if the Commissioner is s<ttisfied thnt there is no .iustificatton forthe delau, itcan direct Lhe enplotler. in addition to the amount of the arrears and inLerest thereon, to pau a fiJrther sum not exceedinq 5Oo/o of such amount by tDou of penalt!.t. Thus, prouision for interesl and prouision for penaltu are different. As obserued hereinaboue, the prouision for lew of interest tr-toulcl be under Section aAB)b) and the prouision for leuu of penaltu tuould be under Section 4A(3)(b). While cl[rectirq the emploqer to pau the interest from the date of the order passed. bg the Commissioner, the Hioh Court h,u.s rLot ot all considered Section 4A(3)(a) and ha.s considered Section 4A(3)(b) onlA, uhich is the penaltLl prouision."
