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1 - 3 of 3 (0.19 seconds)Horticulture Experiment Station ... vs The Regional Provident Fund ... on 23 February, 2022
7.Admittedly, there is a belated remittance of EPF dues. The
authority is entitled to levy damages as per the scheme framed
under the Act for this belated remittance. The EPF appellate
Tribunal has modified the damages levied under Section 14B of
the Act by considering that there is no mens rea and the actus reus.
However, the necessity of mens rea and actus reus has already been
declared as not essential element for imposing penalty or damages
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https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/01/2026 12:37:55 pm )
WP.(MD)Nos.7300 & 349 of 2022
for breach of civil obligations and liabilities, by the by the Hon'ble
Supreme Court in Horticulture Experiment Station Gonikoppal
Vs Regional Provident Fund Organisation reported in (2022) 2
SCC 516 as under:
Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
“19.Taking note of the three-Judge Bench judgment
of this Court in Union of India Vs Dharmendra Textile
Processors, 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 14-B of the 1952 Act and mens rea or actus reus is
not an essential element for imposing penalty / damages
for breach of civil obligations / liabilities.”
Therefore, the interference by the Tribunal in this regard cannot
be sustained.
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