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The provision which is pari materia to recover damages under Section 85 B of the Act, provides for insurance and pensionary benefits to the employees, has been referred to by the Apex Court. Section 14 B which is pari materia to Section 85 B of the Act has also been reproduced and taking note of the various decisions of the Apex Court as also the decision of the Three Judges Bench in case of Union of India and others vs. Dharmendra Textile Processors and others, the Apex Court held that any default or delay in the payment of EPF contribution by the employer under the Act is a sine qua non for imposition of levy of damages under Section 14B of the Act and mens rea or actus reus is not an essential C/LPA/532/2019 JUDGMENT DATED: 10/06/2022 element for imposing penalty/damages for breach of civil obligations or liabilities.

8. Per contra, learned counsel for the respondent(s) in support of submissions, submitted that mens rea is not an essential element for imposing penalty for breach of civil obligations or liabilities and mere contravention of the provisions of the Act or default in making compliance of the mandate of law as C/LPA/532/2019 JUDGMENT DATED: 10/06/2022 regards the civil liabilities are concerned, mens rea or actus reus is not the requirement of law to be considered, while imposing damages like,in the instant case, under Section 14B of the Act 1952. In support of submissions, learned counsel has placed reliance on a twoJudge Bench judgment in Chairman, SEBI v. Shriram Mutual Fund and Another which has been relied upon by a three-Judge Bench judgment of this Court in Union of India and Others v. Dharmendra Textile Processors and others.

12. The three-Judge Bench of this Court in Union of India v. Dharmendra Textile Processors and others (supra) while examining the scope and ambit of Section 271(1)(c) of the Income Tax Act, 1961 held that as far as the penalty inflicted under the provisions is a civil liability is concerned, mens rea C/LPA/532/2019 JUDGMENT DATED: 10/06/2022 or actus reus is not an essential element for imposing civil penalties and overruled the two-Judge Bench judgment in Dilip N. Shroff v. Joint Commissioner of Income Tax, Mumbai and Another and approved the view expressed by a two-Judge Bench of this Court in Chairman, SEBI (supra) and held in paras 18 and 20 as under:

15. It may be noticed that Dilip N. Shroff(supra) on which reliance was placed has been overruled by this Court in Union of India and Others v. Dharmendra Textile Processors and others (supra). For the aforesaid reasons, the view expressed by this Court in Employees State Insurance Corporation (supra) may not be of binding precedent on the C/LPA/532/2019 JUDGMENT DATED: 10/06/2022 subject and of no assistance to the appellant(s). [

16. Learned counsel for the appellant(s) further placed reliance on the judgment of this Court in Mcleod Russell India Ltd. (supra), wherein the question emerged for consideration was as to whether the damages which has been charged under Section 14B of the Act 1952 would be recoverable jointly or severally from the erstwhile as well as the current managements. At the same time, the judgment relied upon in Assistant Provident Fund Commissioner, EPFO and Another (supra) was decided placing reliance on the judgment of this Court in Mcleod Russell India Ltd. (supra), which may not be of any assistance to the appellant(s).