Coal Mines Provident Fund ... vs J. Lala & Sons on 13 February, 1976
In Coal Mines Provident Fund Commissioner, Dhanbad &
Other vs. J.Lala & Sons [1976 (3) SCR 365], interpreting
section 10F of the Coal Mines Provident Fund and Bonus
Scheme Act, 1948, it was stated by this Court that by the
use of the words 'may levy damages', in case of default in
payment of contribution, and the words 'as it may think fit
to impost', it was clear that the determination was not
based on the inflexible application of a rigid formula and
that by these words, the authorities were to apply their
mind to the facts and circumstances of the case. As a duty
was judicially imposed on the authority, principles of
natural justice were implied.