- (1.) This appeal under Section 30 of the Workmen's Compensation Act, 1923 ('the Act') has been filed against the judgment and award dated 29.9.2003 passed by the Workman Compensation Commissioner, Udaipur, whereby the Commissioner has awarded compensation of Rs.1,02,514/- with interest @ 12% p.a. from the date of accident and further imposed 20% penalty amounting to Rs.20,503/-.
(2.) The Commissioner held the employer and the appellant Insurance Company equally liable to pay the amount of compensation, interest and penalty.
(3.) It is submitted by learned counsel for the appellant that in view of the judgment of Hon'ble Supreme Court in the case of Ved Prakash Garg v. Premi Devi & Ors.,1998 TAC 215, the appellant-Insurance Company is not liable to make payment of the penalty amount.;