INDERJEET SINGH
Rajasthan Shiksha Karmi Board – Appellant
Versus
Assistant Provident Fund Commissioner – Respondent
JUDGMENT
Counsel for the petitioner submitted that the issue involved in this writ petition has been considered by the Coordinate Bench of this court in S.B. Civil Writ Petition No.8052/2020 in the matter of Rajasthan Shiksha Karmi Board v. Assistant Provident Fund Commissioner where in on 31.07.2020, the following order was passed:-
Learned counsel submitted that in the present case, as far as the main contribution under Section 7-A of the Act of 1952 is concerned, the petitioner Board has already deposited the same, however,
The court affirmed that under Section 14-B of the Employees Provident Fund & Miscellaneous Provisions Act, 1952, only 50% of damages are recoverable, as established by prior judicial decisions.
The main legal point established in the judgment is the interpretation of Sections 14-B and 7-Q of the Act of 1952 and the grant of a stay on the recovery of damages and interest based on compliance ....
Recovery proceedings can be suspended pending an appeal when a substantial payment is made to the concerned authority.
Damages under S.14B of the Employees' Provident Funds Act are penal and not compensatory, allowing for mechanical imposition up to 25% without ascertaining actual loss.
Damages under Section 14B leviable for delayed PF remittance without need for mens rea; Tribunal's discretion upheld.
Recovery proceedings are suspended until the Tribunal considers the petitioner’s appeal and stay request following a previous remittance of damages.
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