IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
The Assistant Provident Fund Commissioner – Appellant
Versus
M/s.Salem Textiles Limited, – Respondent
| Table of Content |
|---|
| 1. background and facts on delay in pf payments and sickness status (Para 2 , 3) |
| 2. court’s review of appellate tribunal’s reduction and mens rea reliance (Para 4) |
| 3. arguments on mens rea necessity and tribunal’s discretion to reduce damages (Para 5) |
| 4. legal principles on levy of damages and discretionary application under section 14b (Para 6 , 7) |
| 5. appellate tribunal’s jurisdiction and power to modify damages orders (Para 8) |
ORDER
A. The Petition:
The Writ Petition is filed by the Employees' Provident Fund Organisation ('E.P.F.O' for short) aggrieved by the order, dated 02.07.2020 passed by the Employees' Provident Fund Appellate Tribunal in E.P.F.A.No.38 of 2019. By the said order, the appeal filed by the respondent, M/s.Salem Textiles Limited was partly allowed. By the said order, the Tribunal interfered with the quantum of damages levied under Section 14B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter 'P.F Act').
B. The case of the Establishment:
2. The respondent is a Textile Yarn Spilling Mill. It is their case that the mill was started in the year 1967. Its P.F Code Number is TN/6517. From March 1997, due to the recession, the
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