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1 - 10 of 10 (0.28 seconds)Section 32A in The Employees' Provident Funds Scheme, 1952 [Entire Act]
Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
17. Taking note of three-Judge Bench judgment of this Court in
Union of India and Others v. Dharmendra Textile Processors
and others (supra), which is indeed binding on us, we are of the
considered view 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
1952 and mens rea or actus reus is not an essential element for
imposing penalty/damages for breach of civil
obligations/liabilities.”
Article 226 in Constitution of India [Constitution]
Section 85B in The Employees' State Insurance Act, 1948 [Entire Act]
Assistant Provident Fund Commissioner vs Employees Provident Funds Appellate ... on 27 June, 2023
(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
14/19
https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/05/2025 03:59:41 pm )
W.P.No.7381 of 2021 & batch
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).
Horticulture Experiment Station ... vs The Regional Provident Fund ... on 23 February, 2022
12.Both orders passed by the Tribunal are liable to be quashed, as the
Tribunal has no authority to unilaterally reduce the quantum of damages levied
by the statutory authorities based solely on its own ipse dixit. This Court has
already settled the issue in a batch of writ petitions beginning with W.P. No.
1239 of 2020 (cited supra), wherein it was held in paragraph 50 as follows: –
“50. The Supreme Court, in its decision in Horticulture Experiment
Station, Gonikoppal, Coorg v. Regional Provident Fund
Organization, reported in 2022 (4) SCC 516, held that the levy of
damages is an essential consequence of non-payment of EPF dues
and that the question of invoking mens rea as a necessary element for
imposing a penalty does not arise. It is pertinent to refer to the
following passage from paragraphs 13 to 17, which states as follows:
Section 3 in The Employees' Provident Funds Scheme, 1952 [Entire Act]
The Mines Act, 1952
Section 1 in The Employees' Provident Funds Scheme, 1952 [Entire Act]
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