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1 - 8 of 8 (0.58 seconds)Section 14B in Employees Provident Funds Miscellaneous Provisions Act, 1952 [Entire Act]
Employees Provident Funds Miscellaneous Provisions Act, 1952
Roma Henny Security Services Pvt. Ltd. vs Central Board Of Trustees, E.P.F. ... on 12 September, 2012
5. He further submitted that similar issue was dealt by the Hon'ble Full
bench of Delhi High Court reported in 2012 (132) DRJ 753 (FB) in the case of
Roma Henny Security Services Pvt.Ltd Vs Central Board of Trustees, EPF
Organization, wherein it was held that the damages under Section 14B of the
EPF and MP Act were inclusive of interest chargeable under Section 7Q of
EPF and MP Act. Therefore, the respondent had no right to charge the interest
under Section 7Q of EPF and MP Act additionally, when it already stood
payable in the order passed under Section 14B of EPF and MP Act.
Section 7A in Employees Provident Funds Miscellaneous Provisions Act, 1952 [Entire Act]
Article 226 in Constitution of India [Constitution]
Article 21 in Constitution of India [Constitution]
Central Board Of Trustees vs Roma Henny Security Services Pvt.Ltd. on 27 February, 2019
It was
challenged by the Central Board of Trustees before the Hon'ble Supreme
Court of India in Civil Appeal No.6592 of 2014 in the case of Central Board
https://www.mhc.tn.gov.in/judis
Page 4 of 12
W.P.No.32860 of 2014
of Trustees Vs Roma Henny Security Services Pvt.Ltd dated 27.02.2019,
wherein the Hon'ble Supreme Court of India set aside the Judgment of the
Hon'ble Full Bench of the Delhi High Court and remitted the case to the Delhi
High Court to consider the effect of Clause 32-A and also consider various
questions afresh and decide the case in accordance with law. It was further
observed that the circular dated 29.05.1990 has also been brought to its notice
which provides that interest component has to be separated than the damages.
Mainly the Judgment of the Hon'ble Full Bench of Delhi High Court has not
considered the effect of Clause 32A of the EPF Scheme. It does not provide
that the interest is included in the penalty specified in the provisions under
Clause 32A of the EPF Scheme. It has also not gone into question whether the
circular of 1990 issued by the Central Provident Fund Commissioner would
hold the field in view of the statutory provisions of Clause 32A of the EPF
Scheme introduced in the year 1991. Further, it has not taken into consideration
whether Clause 32A of the EPF Scheme can be taken to include interest when
provision for interest 7Q of the EPF and MP Act was not in force.
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