Search Results Page
Search Results
1 - 6 of 6 (0.19 seconds)Article 226 in Constitution of India [Constitution]
Section 14B in Employees Provident Funds Miscellaneous Provisions Act, 1952 [Entire Act]
Horticulture Experiment Station ... vs The Regional Provident Fund ... on 23 February, 2022
7.The establishment challenged it before the appellate
tribunal. The EPF appellate tribunal has reduced the damages
to 50% on the ground that there was no mens rea on the part of
the second respondent for the belated payment of EPF
contribution pertaining to the period from January 2011 to May
2013. The necessity of mens rea and actus reus has already
been declared as not essential element for imposing penalty or
damages for breach of civil obligations and liabilities, by the
Hon'ble Supreme Court in Horticulture Experiment Station
Gonikoppal Vs Regional Provident Fund Organisation
reported in (2022) 2 SCC 516 as under:
Section 32 in The Employees' Provident Funds Scheme, 1952 [Entire Act]
Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
8.In view of the above decision, the order passed by the
EPF Appellate Tribunal, Chennai, in EPFA No.433/2017 dated
30.03.2021 is set aside and the writ petition filed by EPF
authority in WP.(MD)No.14426 of 2021 is allowed and the writ
petition filed by the establishment in WP.(MD)No.17403 of 2021
is dismissed. No costs. Consequently, connected
miscellaneous petitions are closed.
1