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1 - 8 of 8 (0.23 seconds)Article 226 in Constitution of India [Constitution]
The Provident Funds Act, 1925
The Tamil Nadu Co-Operative Societies Act, 1983
Horticulture Experiment Station ... vs The Regional Provident Fund ... on 23 February, 2022
3.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 not 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, 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 and the relevant
portion is extracted hereunder:
Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
“19.Taking note of the three-Judge Bench
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https://www.mhc.tn.gov.in/judis ( Uploaded on: 14/10/2025 03:35:04 pm )
WP(MD)No.13381 and 15300 of 2021
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.”
Tamil Nadu Matriculation And Cbse ... vs State Of Tamil Nadu, Represented By The ... on 19 July, 2002
4.The learned counsel for the establishment/ co-operative bank
submits that it is a co-operative institution registered under the Tamil
Nadu Co-Operative Societies Act and due to high establishment cost and
due to non recovery of loan amount the establishment suffered huge loss
between the years 2006 and 2010. He also submits that there was some
loss suffered by the society that due to the policy decision of the
Government, the Coffee Board stopped the agency system where the
petitioner establishment was an agent, who purchases the coffee through
the agent and pulverises the same and return. This stoppage of the
business also made them to suffer loss. The learned counsel has also
relied on the judgment of the Hon'ble Full Bench of this court in All
India Private Educational Institutions Association Vs. State of Tamil
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WP(MD)No.13381 and 15300 of 2021
Nadu, reported in 2020 (5) CTC 93 and submits that the similar writ
petition was filed by a co-operative society as against the orders of the
appellate tribunal and this Court has allowed the writ petition in favour
of the society fully waiving the damages.
Section 14B in Employees Provident Funds Miscellaneous Provisions Act, 1952 [Entire Act]
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