Sun Pressings (P) Ltd vs The Presiding Officer on 3 June, 2024
“3. This issue is now wholly covered against the appellants in
the decision rendered by this Court in McLeod Russel India
29
https://www.mhc.tn.gov.in/judis
W.P.(MD)Nos.7339 of 2013 etc.
Ltd., v. Regional Provident Fund Commissioner, Jalpaiguri
and others, (2014) 15 SCC 263, wherein it has been held in
paragraph 11 that ".....the presence or absence of mens rea
and/or actus reus would be a determinative factor in imposing
damages under Section 14-B, as also the quantum thereof
since it is not inflexible that 100 per cent of the arrears have
to be imposed in all the cases. Alternatively stated, if damages
have been imposed under Section 14-B, it will be only logical
that mens rea and/or actus reus was prevailing at the relevant
time."