Employees Provident Fund And Miscellaneous Provisions Act, 1952 – Section 14B – Power to recover damages – Held, 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 14B of the Act 1952 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 DIVISION BENCH HORTICULTURE EXPERIMENT STATION GONIKOPPAL, COORG — Appellant Vs. THE REGIONAL PROVIDENT FUND ORGANIZATION — Respondent ( Before : Ajay Rastogi and Abhay S. Oka,…