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HIGH COURT OF MEGHALAYA
Mr. Justice I.P. Mukerji, CJ, Mr. Justice W. Diengdoh, J
REGIONAL PROVIDENT FUND COMMISSIONER II – Appellant
Versus
NORTH EASTERN ELECTRIC POWER CORPORATION EMPLOYEES PROVIDENT FUND TRUST – Respondent
JUDGMENT :
I.P. Mukerji, C.J.
1.North Eastern Electric Power Corporation Limited (the respondent) is an establishment covered under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act), the Employees’ Provident Funds Scheme, 1952, Employees’ Deposit-Linked Insurance Scheme, 1976 and Employees’ Pension Scheme, 1995 framed thereunder. The respondent was required to remit the contribution along with the administrative charges within 15 days of the close of every month.
2. They did not do so.
3. Under Section 14B of the Act on such default, it became liable to pay penalty in the form of damages not exceeding the arrear at the rates specified in Para 32A of the EPF Scheme, 1952, Para 5 of the EPS, 1995 and 8A of EDLI Scheme, 1976, at the following rates:
| Period of delay | Rate upto 25/09/2008 Rate from 26/09/2008 | |
| Less than two months | 17% | 5% |
| 2 months and above and less than 4 months | 22% | 10% |
| 4 months and above and less than 6 months | 27% | 15% |
| 6 months and above | 37% | 25% |
4. The respondent was also liable to pay interest under Section 7Q of the Act on such delayed payment. There was default on the part of the respondent from 1st April, 1996 to 31st March, 20
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