Section 72. While adjudging the quantum of compensation or interest, as the case may be,

under section 71, the adjudicating officer shall have due regard to the following factors,
namely:—
(a) the amount of disproportionate gain or unfair advantage, wherever
quantifiable, made as a result of the default;
(b) the amount of loss caused as a result of the default;
(c) the repetitive nature of the default;
(d) such other factors which the adjudicating officer considers necessary to the
case in furtherance of justice.
CHAPTER IX
F
INANCE , ACCOUNTS , AUDITS AND REPORTS