Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | EMPLOYEES' PROVIDENT FUND C MISCELLANEOUS PROVISIONS ACT 1952: |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | EMPLOYEES' PROVIDENT FUND C MISCELLANEOUS PROVISIONS ACT, 1952: As. 14-8, 178 rlw ss. 7 A and 2(e) - Default by employer in payment of contribution - Damages - Liability in case of transfer of establishment - Held: The Act is a beneficent D legislation and any interpretation facilitating the evasion of its provisions should be abjured - Imposition of punitive damages can be resorted to even in civil proceedings to deter wilful wrongdoing by making an admonished example of the wrongdoer - This is the essential purpose of s. 148, and an E imposition within its confines does not assume criminal prosecution so as to stand proscribed insofar as transfer of establishment from one management/employer to its successor is concerned.ss.14-8, 17-8, 7-A(2}, 7-Q - Default by employer in F payment of contribution - Damages - Liability of transferee establishment - Held: Where the Authority is of the opinion that damages u/s 148 need to be imposed, the computations would come within the purview of s. 148 and it would be recoverable jointly and severally from the erstwhile as well as G the current management - Further, once damages have been levied, the same could be recovered from the party which has assumed the management of the establishment - s. 7 A(2) would also be available to proceedings uls 148 - The applicability of Civil Procedure Code to proceedings u/s 148 has not specifically been barred by the statute - s.148 is A complete in itself so far as the computation of damages is concerned - It is conceivable that money due from an employer would have to be calculated uls 7 A, and in the event the default or neglect of employer is contumacious and contains requisite mens rea and actus reus yet another B exercise of computation has to be undertaken u/s 148 - Order of RPF Commisioner that failure on part of employers to make remittances of accumulations and contributions undermines the objectives and purposes of the statute is also approved - It is to be emphasised that the liability of the Fund ยท c to pay. interest to subscribers regardless of whether employers have paid their dues, runs relentlessly -Appel/ant-petitioner has, in the circumstances of the case, been also rightly burdened with the payment of interest u/s 70. |
Judge | Hon'ble Mr. Justice Vikramajit Sen |
Neutral Citation | 2014 INSC 457 |
Petitioner | Mcleod Russel India Limited |
Respondent | Reg. Provident Fund Commissioner, Jalpaiguri |
SCR | [2014] 9 S.C.R. 162 |
Judgement Date | 2014-07-02 |
Case Number | 5927 |
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