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The Regional Provident Fund ... vs The Presiding Officer on 4 November, 2025 cites

Horticulture Experiment Station ... vs The Regional Provident Fund ... on 23 February, 2022

4.The learned counsel for the petitioner submits that whenever there is a delay in payment of contribution, interest has to be levied as per statute under Section 7Q of the Act. The Act also provides for damages under Section 14B in order to avoid these type of delayed payment of EPF contribution. The amount was also determined as per the scheme provided under the Act and there is no reasons to interfere with orders passed by the authority. However, the appellate authority has set aside the order passed by the petitioner/authority that there is no mens rea and the actus reus for the second respondent to commit this default. Further, the learned counsel for the EPF authority submits that the findings of the appellate tribunal on the necessity for mens rea and the actus reus as per the decisions of the Hon'ble Supreme Court referred to in the impugned order are no longer good law in view of the judgment of the Hon'ble Supreme Court in Horticulture Experiment Station Gonikoppal Vs Regional Provident Fund Organisation reported in (2022) 2 SCC 516, 5/12 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/01/2026 12:37:55 pm ) WP.(MD)No.720 of 2021 wherein the Hon'ble Supreme Court has held that mens rea or actus reus is not an essential element for imposing penalty or damages for breach of civil obligations and liabilities.
Supreme Court of India Cites 28 - Cited by 70 - A Rastogi - Full Document

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.”
Supreme Court of India Cites 44 - Cited by 1355 - A Pasayat - Full Document
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