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.