Case Details: Central Board of Trustees Employees Provident Fund vs. Holy Cross Girls Higher Secondary School - [2025] 181 taxmann.com 928 (HC - Chhattisgarh)
Judiciary and Counsel Details
- Ramesh Sinha, CJ. & Ravindra Kumar Agrawal, J.
-
Sunil Pillai, Adv. for the Petitioner.
Facts of the Case
In the instant case, the respondent-employer was covered under the Employees’ Provident Fund & Miscellaneous Provisions Act, 1952. It was found that the respondent had failed to deposit the provident fund contributions for its employees within the stipulated time. Accordingly, the competent authority initiated proceedings under section 14B of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, for default in furnishing information and levied damages under section 14B and interest under section 7Q of the Act.
The respondent admitted the delay in depositing the contribution, and the authority passed an order directing the respondent to pay damages under section 14B and interest under section 7Q of the Act.
On appeal, the Appellate Tribunal reduced the damages under section 14B to 25 per cent of the assessed amount, while affirming the liability under section 7Q. The Single Judge dismissed the writ petition and held that reducing the penalty/damages to 25 per cent of the assessed amount by the Appellate Tribunal was just and proper. Thereafter, an appeal was made before the High Court.
High Court Held
The High Court held that the order passed by a single judge was based on a proper appreciation of the facts of the case as well as provisions of law, and also the ratio laid down by the Kerala High Court in Central Board of Trustees v. Bake ‘N’ Joy Hot Bakery [2024] 1 taxmann.com 9413 (Kerala). Therefore, the writ appeal was to be dismissed.
List of Cases Reviewed
- Order of Single Judge in WPL No. 223/2024 dated 27.11.2024 (para 13) affirmed
- Central Board of Trustees v. Bake ‘N’ Joy Hot Bakery [2024] 1 taxmann.com 9413 (Kerala) (para 12) followed.
List of Cases Referred to
- Central Board of Trustees v. Vidyut Grih Higher Secondary Vidyalaya [WPL No. 199 of 2013] (para 8)
- Horticulture Experiment Station Gonikoppal, Coorg v. Regional Provident Fund Organisation [2022] 2 taxmann.com 2397 (SC) (para 8)
- Central Board of Trustees v. Bake ‘N’ Joy Hot Bakery [2024] 1 taxmann.com 9413 (Kerala) (para 10)
- Halwasiya Vidya Vihar v. Regional P.F. Commissioner (2006) 4 SCC 46 (para 11)
- Navin Vidya Bhawan v. Union of India 2015 SCC Online MP 4504 (para 11)
- RPF Commissioner v. SD College (1997) 1 SCC 241 (para 11).
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