Supreme Court of India
M/s. K. Streetlite Elec1ric Corporation v. Regional Provident Fund Commissioner, Haryana
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the Central Government instructions issued under Section 20 of the Act are not binding on the respondent, still in assessing the damages it will be necessary for us to take note of the manner C in which the amounts of damages have been levied and appropriately consider as to what would be the correct rate of damages to be imposed under Section 14-B of the Act.
Judgment, page 4
From the headnote
Employees' Provident Funds & Miscellaneous Provisions Act, 1952- Sections 14- and 20-Damages for belated deposit of contribution to Provident Fund-Delay in initiating proceedings-Calculation of damages- Held, delay not a ground for setting aside proceedings unless specific plea of c prejudice raised and established-Damages confined to 25 per cent of the total damages imposed. ... Respondent-Commissioner issued show canse notice to appellant- Corporation for levying damages for belated deposit of contributions to the Fund under Section 14- of Employees' Provident Funds & Miscella- neous
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