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IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
M/S. ASSISI CHARITABLE SOCIETY – Appellant
Versus
THE REGIONAL PROVIDENT FUND COMMISSIONER – Respondent
| Table of Content |
|---|
| 1. charitable society aiding economically backward individuals. (Para 1) |
| 2. argument on delay in remittance considered in the light of statutory provisions. (Para 2 , 3) |
| 3. court observes that penalties do not require mens rea; circumstances of delay matter. (Para 4 , 5 , 6 , 7) |
JUDGMENT
The petitioner is stated to be a charitable society providing employment to the economically backward and destitute and thereby helping their existence and survival. The petitioner is admittedly covered under the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the ‘Act’). Admittedly, there was a delay in remitting contribution payable to the EPF Organization for the period from January 2016 to March, 2021. On that basis, proceedings were taken proposing to levy damages under Section 14B of the Act. The petitioner states that in response to the show cause notice, he entered appearance and explained the reasons for the delay in remitting the contribution. Inspite of that, the respondent has issued Ext.P2 order dated 28.02.2022, levying damages to the extent of Rs.5,16,630/-. The petitioner is before this Court seeking to challenge the afore o
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