JUDGMENT I.A. Ansari, J. 1. By the order, dated 13.04.2007, passed, in TS(WC) Case No. 38/2004, learned Commissioner, Workmen's Compensation, West Tripura, Agartala, has awarded, in all, a sum of Rs.3,30,205/-, as compensation to the respondent No. 1, namely, Subodh Sarkar, father of the deceased under the Workmen Compensation Act, 1923 (hereinafter referred to as 'the Act'), with further direction that the said amount of compensation would carry interest @ 12% per annum from the date of making of the claim application, i.e., on 04.09.2004, until payment of the compensation amount. The learned Commissioner further directed the insurer, namely, the present petitioner, to make payment of the compensation amount, with interest as directed hereinbefore, within a period of 45 days from the date of the award. Aggrieved by the award, so passed, the present insurer has preferred this appeal under Section 30 of the Act. 2. The substantial question of law, which falls for consideration in the present appeal, is this: Whether, under the scheme of the Act, an insurer can be saddled with the liability to pay interest over the amount, which may be awarded as compensation for the death of, or injury caused to, a workman in an accident arising out of and in the course of employment, if there is no specific agreement, whereunder the insurer has assumed the liability to indemnify the employer for the interest, which the employer may be found liable to pay on the compensation, which may be awarded to a workman? 3. The question, posed above, brings one to the provisions of Section 4A of the Act, which is relevant for the purpose of determination of the issue raised. Section 4A reads asunder: 4A. Compensation to be paid when due and penalty for default.- (1) Compensation under Section 4 shall be paid as soon as it falls due. (2) In cases where the employer does not accept the liability for compensation to the extent claimed, he shall be bound to make provisional payment based on the extent of liability which he accepts and such payment shall be deposited with the Commissioner or made to the workman as the case may be without prejudice to the right of the workman to make any further claim. (3) Where any employer is in default in paying the compensation due under this Act within one month from the date it fell due, the Commissioner shall- (a) direct that the employer shall, in addition to the amount of the arrears, pay simple interest thereon at the rate of twelve per cent per annum or at such higher rate not exceeding the maximum of the lending rates of any scheduled banks as may be specified by the Central Government, by notification in the Official Gazette, on the amount due; and (b) if, in his opinion, there is no justification for the delay, direct that the employer shall, in addition to the amount of the arrears, and interest thereon pay a further sum not exceeding fifty per cent of such amount by way of penalty. Provided that an order for the payment of penalty shall not be passed under Clause (b) without giving as reasonable opportunity to the employer to show cause why it should not be passed. 4. On careful reading of Sub-section (2) of Section 4A read with Sub-section (1) thereof, what transpires is that the employer, in the first place, has to determine and accept the extent of his liability for payment of compensation and he has to make payment of such amount as compensation, which, according to the employer, is payable to the workman and such payment has to be made either to the workman or shall be deposited with the Commissioner Workmen's Compensation Act. Sub-section (1) of Section 4A makes is mandatory for the employer to pay the compensation as soon as the same falls due. It is, thus, for the employer to determine, in the first (instance, as to what is the extent of his liability and on his informing the insurer about the extent of his liability, the insurer becomes liable to indemnify the insured, that is, the employer, to the extent of the liability that the employer accepts to pay as compensation. It is, thus, for the employer to determine, in the first (instance, as to what is the extent of his liability and on his informing the insurer about the extent of his liability, the insurer becomes liable to indemnify the insured, that is, the employer, to the extent of the liability that the employer accepts to pay as compensation. When any employer is in default in making payment of compensation within a month from the date it falls due, then, the Commissioner shall direct that the employer shall, in addition to the amount of arrears, pay simple interest thereon at the rate of 12% per annum or at such higher rate, not exceeding the maximum of the lending rates of any scheduled bank, as may be specified by the Central Government, by notification in the Official Gazette, on the amount due. 5. From a close reading of Clause (a) of Sub-section (3) of Section 4A, it becomes abundantly clear that the insurer has no statutory liability to pay interest on the amount of compensation payable by the employer. When the statute does not make the insurer liable to pay interest, it is for the employer to show that there is a contract, whereunder the insurer has assured the insured (i.e., the employer) that the insurer would be liable to pay interest too. The onus, thus, in a proceeding under the Act, lies on the employer to show that the insurer is liable to pay interest. If the employer does not show that the insurer is liable to indemnify the employer in respect of the amount, which the employer is liable to pay as interest, the Commissioner, Workmen's Compensation Act, cannot impose any liability on the insurer to pay interest on the compensation awarded to the workman or his legal representative. 6. A reference, in this regard, may be made to the case of P.J. Narayan v. Union of India reported in, wherein the Apex Court has observed as follows: There is no statutory liability on the insurer. The statutory liability under the Workmen's Compensation Act is on the employer. An insurance is a matter of contract between the insurer and the insured. It is always open to the insurer to refuse to insure. Similarly, they are entitled to prove by contract that they will not take on liability for interest. The statutory liability under the Workmen's Compensation Act is on the employer. An insurance is a matter of contract between the insurer and the insured. It is always open to the insurer to refuse to insure. Similarly, they are entitled to prove by contract that they will not take on liability for interest. In the absence of any statute to that effect, insurer cannot be forced by Courts to take on liabilities which they do not want to take on. 7. In the present case, the learned Commissioner, in his order, has observed to the effect that there is nothing, in the insurance policy, to indicate that the insurer has been excluded from the liability to make payment of interest. It needs to be pointed out that the law has been misconceived by the learned Commissioner. When the statute, i.e., the Act, has not imposed any statutory liability on the insurer to pay interest, the insurer can be saddled with the liability of paying interest only when there is such an agreement between the insurer and the employer. If the policy of insurance is silent or does not indicate existence of any such liability on the part of the insurer, the insurer cannot be directed to pay interest. Thus, in the case at hand, when the insurance policy did not, admittedly, indicate that the insurer had assumed the liability of making payment of interest too, the interest could not have been directed to be paid by the insurer. The interest was therefore, payable by the employer, i.e., the respondent No. 2 herein. 8. In the result and for the foregoing reasons, the impugned award, dated 13.04.2007, to the extent that the same directs the insurer-petitioner to pay interest is hereby set aside. It is, however, made clear and directed that whatever interest may accrue on the compensation amount awarded to the respondent No. 1 shall be payable by the employer-respondent No. 2. 9. With the above observations and directions, this appeal shall stand disposed of.