¹[446A. Factors for determining level of punishment-- The court or the Special Court, while deciding the amount of fine or imprisonment under this Act, shall have due regard to the following factors, namely:--
         (a) size of the company;
         (b) nature of business carried on by the company;
         (c) injury to public interest;
         (d) nature of the default; and
         (e) repetition of the default.]