Search Results Page
Search Results
1 - 10 of 16 (0.40 seconds)
Steel Authority Of India Limited vs Regional Provident Fund Commissioner & ... on 12 September, 2025
cites
M/S Hindustan Times Limited vs Union Of India & Others on 7 January, 1998
In M/s. Hindustan Times Limited vs Union of India & Ors., AIR 1998
SC 688, decided on 7 January, 1998, the Supreme Court held:-
Section 6 in The Employees' Provident Funds Scheme, 1952 [Entire Act]
The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
Asstt. P.F. Commissioner, Employees' ... vs Pawan Kumar Agarwala And Ors. on 3 December, 2007
a) Asstt. P.F. Commissioners, Employees' Provident Fund
Organisation vs Pawan Kumar Agarwala & Ors., 2007 SCC
OnLine Cal 692. (Orders under Section 14B and 7Q EPF being
appealable before the tribunal).
Horticulture Experiment Station ... vs The Regional Provident Fund ... on 23 February, 2022
c) Horticulture Experiment Station Gonikoppal, Coorg vs
Regional Provident Fund Organization, (2022) 4 SCC 516.
(Mens rea not essential ingredient for penalty).
Dalgaon Agro Industries Ltd. (Now Known ... vs Union Of India (Uoi) And Ors. on 24 June, 2005
d) Dalgaon Agro Industries Ltd. (Now known as Tasati Tea Ltd.)
vs Union of India & Ors., 2005 SCC OnLine Cal 313. (Period of
delay (if any) is relevant in the findings not it's reasons).
In this case even the period of delay has not been explained.
Organo Chemical Industries & Anr vs Union Of India & Ors on 23 July, 1979
In Organo Chemicals Industries and Anr. vs Union of India & Ors.,
1979 (4) SCC 573, decided on 23 July, 1979, the Supreme Court
held:-
Commissioner Of Sales Tax, M.P. Indore ... vs Radhakrishan And Ors on 6 October, 1978
8. The word 'damages' under s. 14B has a wealth of
implications and limitations, sufficient to serve as guideline in
fixing the impost. The conceptual limitations of 'damages'
serve as guideline and barricade the exercise. The
Commissioner cannot award anything more than or unrelated
to 'damages'. Nor can he go beyond 100% of the amount
defaulted. Such limitations without further guidelines are not
uncommon in taxing laws to penalise defaults and
suppressions. [73B, H, 74A] 64 C.I.T., M.P. v. Radhakrishan,
[1979] 2 SCC 249; Ρ. Ν. Kaushal v. Union of India, etc., [1978]
3 SCC 558; referred to.
P. N. Kaushal Etc vs Union Of India on 16 August, 1978
8. The word 'damages' under s. 14B has a wealth of
implications and limitations, sufficient to serve as guideline in
fixing the impost. The conceptual limitations of 'damages'
serve as guideline and barricade the exercise. The
Commissioner cannot award anything more than or unrelated
to 'damages'. Nor can he go beyond 100% of the amount
defaulted. Such limitations without further guidelines are not
uncommon in taxing laws to penalise defaults and
suppressions. [73B, H, 74A] 64 C.I.T., M.P. v. Radhakrishan,
[1979] 2 SCC 249; Ρ. Ν. Kaushal v. Union of India, etc., [1978]
3 SCC 558; referred to.