JUDGMENT This writ petition was filed in the year 2014 challenging Ext.P4 order of the Employees Provident Fund Appellate Tribunal, New Delhi (hereinafter referred to as ‘the Tribunal’). It is the case of the petitioner that the Tribunal reduced the damages imposed on the petitioner under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as “the 1952 Act”) only by 50%. According to the petitioner, when the Tribunal found that the petitioner was not a wilful defaulter, the Tribunal ought to have completely waived damages under of the 1952 Act. It is now settled law that mens rea is no longer a requirement for imposing damages under Section 14 B of the 1952 Act and therefore, the fact that the petitioner is not a wilful defaulter may not absolve the petitioner of liability to pay damages under of the 1952 Act. The Tribunal has, on a consideration of the facts, reduced the damages by 50%, I do not find that the exercise of discretion by the Tribunal is vitiated in any manner.