M/S. Elsons Cotton Mills Ltd. vs Regional Provident Fund Commission, ... on 30 June, 1998
In M/s Organo Ltd. v. Union of India (supra), their Lordships held that while fixing the amount of damages, the Regional Provident Fund Commissioner shall take into consideration various factors, viz. number of defaults, the period of delay, the amount involved etc. Similarly, their Lordships held that the factors like financial difficulties faced by the employer due to strike of the employees or otherwise cannot be made ground for relieving the employer of its obligation to deposit the employees share as well as its own share of contributions as required by the Act and the Scheme framed thereunder. Thus, the exercise of dis-